The total standard cost for direct labour for May was:

A) $120,000.
B) $180,000.
C) $161,000.
D) $168,000.

Standard Cost

A predetermined cost of manufacturing a product or performing a service under normal conditions, used for budgeting and performance evaluation.

Direct Labour

The wages paid to workers who are directly involved in the manufacturing of products or providing services.

Standard Variable Overhead Rate

is a predetermined rate used to allocate variable overhead costs to each unit of production based on a particular activity, such as labor hours.