I need help finding fixed manufacturing overhead allocated. The system is marking my answer as wrong. Thanks!

The Russo Company uses a flexible budget and standard costs to aid planning and control of its machining manufacturing operations. Its costing system for manufacturing has two direct-cost categories (direct materials and direct manufacturing laborboth variable) and two overhead-cost categories (variable manufacturing overhead and fixed manufacturing overhead, both allocated using direct manufacturing labor-hours). The following actual results are for August: (Click the icon to view the results.) Some additional information about Russo Company's budget, standard costs and labor follows: i (Click the icon to view additional information.) Read the requirements. i Data Table X $178,200 F $793,500 U Direct materials price variance (based on purchases) Direct materials efficiency variance Direct manufacturing labor costs incurred Variable manufacturing overhead flexible-budget variance Variable manufacturing overhead efficiency variance Fixed manufacturing overhead incurred 522,750 10,400 U 18,100 U 677,480 At the 40,000 budgeted direct manufacturing labor-hour level for August, budgeted direct manufacturing labor is $1,000,000, budgeted variable manufacturing overhead is $400,000, and budgeted fixed manufacturing overhead is $720,000. The standard cost per pound of direct materials is $11.50. The standard allowance is 6 pounds of direct materials for each unit of product. During August, 20,000 units of product were produced. There was no beginning inventory of direct materials. There was no beginning or ending work in process. In August, the direct materials price variance was $1.10 per pound. In July, labor unrest caused a major slowdown in the pace of production, resulting in an unfavorable direct manufacturing labor efficiency variance of $127,500. There was no direct manufacturing labor price variance. Labor unrest persisted into August. Some workers quit. Their replacements had to be hired at higher wage rates, which had to be extended to all workers. The actual average wage rate in August exceeded the standard average wage rate by $0.50 per hour. Requirement 1. Compute the listed amounts for August. Determine the formula, then complete the computation for each. (Abbreviations used: DM = Direct materials, mfg. = manufacturing, OH = Overhead.) a. Total pounds of direct materials purchased. DM price variance (based on purchases) DM price variance (per pound) = Pounds of DM purchased 162,000 $ 178,200 1.10 b. Total number of pounds of excess direct materials used. Pounds of excess DM efficiency variance Standard cost per pound of DM = direct materials used $ 793,500 11.50 69,000 c. Variable manufacturing overhead spending variance. (Label the variance as favorable (F) or unfavorable (U).) Variable mfg. OH efficiency variance = Variable mfg. OH flexible-budget variance 10,400 Variable mfg. OH spending variance $ 7,700 F $ 18,100 = d. Total number of actual direct manufacturing labor-hours used. Determine the formula, then complete the computation for each step below. Begin by computing the standard direct manufacturing labor rate. Standard direct mfg Budgeted direct mfg labor-hour level = labor rate Budgeted direct mfg. labor cost 1,000,000 $ 40,000 25.00 Now compute the total number of actual direct manufacturing labor-hours used. Actual direct mfg. Direct mfg. labor costs incurred Actual direct mfg. labor rate = labor-hours 522,750 25.50 20,500 e. Total number of standard direct manufacturing labor-hours allowed for the units produced. Determine the formula, then complete the computation for each step below. Begin by computing the standard variable manufacturing overhead rate. Standard variable Budgeted variable mfg. OH + Budgeted direct mfg labor-hour level mfg. OH rate 400,000 40,000 = 10.00 Next, compute the number of excess hours. Excess Variable mfg. OH efficiency variance Standard variable mfg. OH rate = hours 18,100 FA 10.00 1,810 Now compute the total number of standard direct manufacturing labor-hours allowed for the units produced. Standard hrs allowed Actual hours Excess hours = for units produced 18,690 20,500 1,810 f. Production-volume variance. Determine the formula, then complete the computation for each step below. Begin by computing the budgeted fixed manufacturing overhead rate. Budgeted fixed mfg. OH rate Budgeted fixed mfg. OH - Budgeted direct mfg labor-hour level II 720,000 40,000 = $ 18.00 Next, compute the fixed manufacturing overhead allocated. Fixed mfg OH Budgeted fixed mfg OH rate x II allocated Budgeted direct mfg labor-hour level 40,000 18 x 720,000