i -X More Into 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 thorughout 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. Print Done i -X More Into 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 thorughout 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. Print Done