Jackson Products uses standard costing. It allocates manufacturing overhead (both variable fixed to products on the basis of standard direct manufacturing labor-hours (DLH). Jackson Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2014 is based on budgeted output of 708,000 units, requiring 4,248,000 DLH. The company is able to schedule production uniformly throughout the year. A total of 67,000 output units requiring 318,000 DLH was produced during May 2014. Manufacturing overhead (MOH) costs incurred for May amounted to $409,160. The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: Entre your answer in the answer box and then click Check