材料全屏Linsil has produced the fo

材料全屏 Linsil has produced the following operating statement reconciling budgeted and actual gross profit for the last three months, based on actual sales of 122,000 units of its single product: The standard direct costs and selling price applied during the three-month period and the actual direct costs and selling price for the period were as follows: After the end of the three-month period and prior to the preparation of the above operating statement, it was decided to revise the standard costs retrospectively to take account of the following. 1
A、3% increase in the direct material price per kilogram; 2
A、labour rate increase of 4%; 3 The standard for labour efficiency had anticipated buying a new machine leading to a 10% decrease in labour hours; instead of buying a new machine, existing machines had been improved, giving an expected 5% saving in material usage. 23 【论述题】 Calculate the revised standard costs.