Data table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH Total Output Input MOH Budget Costs for Amount Unit Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor $1,008,000 $ 1.50 $ 0.30 $ 84,000 $ 84,000 Supplies 672,000 1.00 0.20 56,000 117,000 Fixed MOH Supervision 571,200 0.85 0.17 47,600 41,000 Utilities 369,600 0.55 0.11 30,800 55,000 Depreciation 705,600 1.05 0.21 58,800 58,800 Total 3,326,400 $ 4.95 $ 0.99 $ 277,200 $ 355,800 Print Done Wilson Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). (Click the icon to view additional information.) 1. Calculate total manufacturing overhead costs allocated. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted hours per unit -em Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Total MOH costs allocated The actual costs, c (Click the icon Read the requirem For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Variable MOH Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead Next complete the table for fixed MOH. Same budgeted lump sum Actual costs regardless of incurred nutnut level Flexible hudnet Allocated overhead For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input Variable MOH Actual costs x Flexible Allocated incurred budgeted rate budget overhead Next complete the table for fixed MOH. Same budgeted lump sum Actual costs incurred regardless of output level Flexible Allocated budget overhead Fixed MOH Now calculate the remaining listed amounts for Wilson Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is 3. The fixed manufacturing overhead spending variance is 4. The variable manufacturing overhead efficiency variance is 5. The production-volume variance is