3. DUME Company produces chairs and has determined the following direct cost categories and budgeted amounts: | Category | Standard Inputs for 1 output | Standard Cost per input | | --- | --- | --- | | Direct Materials | 1 | $7.5 | | Direct Labor | 0.3 | $9 | | Direct Marketing | 0.5 | $3 | Actual performance for the company is shown below: | Actual output: (in units) | 4,000 | | --- | --- | | Direct Materials: | | | Materials costs | $30,225 | | Input purchased and used | 3,900 | | Actual price per input | $7.75 | | Direct Manufacturing Labor: | | | Labor costs | $11,470 | | Labor-hours of input | 1,240 | | Actual price per hour | $9.25 | | Direct Marketing Labor: | | | Labor costs | $5,880 | | Labor-hours of input | 2,100 | | Actual price per hour | $2.8 | Required: (15%)