Flexible budgets, 4-variance analysis. (CMA, adapted) Grant Manufacturing uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DMLH). Grant develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2020 is based on budgeted output of 576,000 units, requiring 2,304,000 DMLH. The company is able to schedule production uniformly throughout the year.

A total of 46,000 output units requiring 193,200 DMLH was produced during August 2020. Manufacturing overhead (MOH) costs incurred for August amounted to $329,100. The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows:

Annual Manufacturing Overhead Budget 2020
	Total Amount	Per Output Unit	Per DMLH Input Unit	Monthly MOH Budget August 2020	Actual MOH Costs for August 2020
Variable MOH
Indirect manufacturing labor	$ 921,600	$1.60	$0.40	$ 76,800	$ 76,800
Supplies	576,000	1.00	0.25	48,000	89,400
Fixed MOH
Supervision	691,200	1.20	0.30	57,600	47,100
Utilities	345,600	0.60	0.15	28,800	39,900
Depreciation	806,400	1.40	0.35	67,200	75,900
Total	$3,340,800	$5.80	$1.45	$278,400	$329,100

Calculate the following amounts for Grant Manufacturing for August 2020:

Total manufacturing overhead costs allocated

Variable manufacturing overhead spending variance

Fixed manufacturing overhead spending variance

Variable manufacturing overhead efficiency variance

Production-volume variance