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 thorughout 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: Data table Requirement Calculate the following amounts for Grant Manufacturing for August 2020: 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). 1. Calculate total manufacturing overhead costs allocated. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. For items 2 through 5 , complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Next complete the table for fixed MOH