(Click the icon to view the data) More Into X Clarke Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 648,000 units, requiring 3,888,000 DLH. The company is able to schedule production uniformly tlorughout the year. A total of 70,000 output units requiring 325,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $398,920. Done EESTE unte in the requirement Complete ) top OLH). e icon to v Per Per DLH Actual MOH Monthly MOH Budget Total Output Input Costs for stal manu Amount Unit Unit May 2017 May 2017 Variable MOH puting the $ 1,166,400 $ 1.80 $ 0.30 $ 97,200 $ 97,200 Indirect manufacturing labor Supplies Fixed MOH 777,600 1.20 0.20 64,800 113,000 the tota Supervision 622,080 0.96 0.16 51,840 43,000 Utilities 0.66 427,680 1,088,640 35,640 90,720 55,000 90,720 1.68 0.28 Depreciation $ 4,082.400 $ 6.30 $ 340,200 $ 398,920 Sugh 5, Total ny listo Print Done Requirement Calculate the following amounts for Clarke Products for May 2017: 1. Total manufacturing overhead costs allocated 2. Variable manufacturing overhead spending variance 3. Fixed manufacturing overhead spending variance 4. Variable manufacturing overhead efficiency variance 5. Production-volume variance Be sure to identify each variance as favorable (F) or unfavorable (U). Done