Determine the actual costs incurred

Question

Question: The standard costs and variances for direct materials, direct labor, and factory overhead for the month of May are as follows:

Variances
Standard Cost Unfavorable Favorable

Direct materials . . . . . . . . . . . . . . . . . . . . . . . . $ 85,000
Price variance . . . . . . . . . . . . . . . . . . . . . . .        $5,000
Quantity variance . . . . . . . . . . . . . . . . . . . . .       $3,000
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . .  150,000
Rate variance . . . . . . . . . . . . . . . . . . . . . . . .        2,700
Efficiency variance . . . . . . . . . . . . . . . . . . . .         6,200
Manufacturing overhead . . . . . . . . . . . . . . . . .    300,000
Spending variance . . . . . . . . . . . . . . . . . . . .         4,000
Volume variance . . . . . . . . . . . . . . . . . . . . . .        5,000

Determine the actual costs incurred during the month of May for direct materials, direct labor, and manufacturing overhead.