JeffreyJeffrey,Jones is a cost accountant and business analyst for Dashing Design Company (DDC), which manufactures expensive brass doorknobs. DDC uses two direct-cost categories: direct materials and direct manufacturing labor. JonesJones feels that manufacturing overhead is most closely related to material usage. Therefore, DDC allocates manufacturing overhead to production based upon pounds of materials used.

Can you help me calculate the denominator level please.

Data Table At the beginning of 2017, DDC budgeted annual production of 450,000 doorknobs and adopted the following standards for each doorknob: Input Cost/Doorknob Direct materials (brass) 0.3 lb.$9b 2.70 Direct manufacturing labor 1.2 hours $20/hour 24.00 Manufacturing overhead: $4/lb x 0.3 Ib. Variable 1.20 4.20 Fixed $141b. x0.3 lb. 32.10 Standard cost per doorknob Print Done Data Table Actual results for April 2017 were as follows: Production 34,000 doorknobs Direct materials purchased 12,300 lb. at $11. Direct materials used 8,800 lbs. Direct manufacturing labor 29,300 hours for $815,300 Variable manufacturing overhead $84,300 Fixed manufacturing overhead $160,000 Print Done