Martin Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). (Click the icon to view additional information.) Martin Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct The actual costs, compared with the annual budget manufacturing labor-hours (DLH). and 1/12 of the annual budget, are as follows: (Click the icon to view additional information.) (Click the icon to view the data.) Read the requirement. 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. 321E3, 8:15 PM Data Table Annual Manufacturing Overhead Budget 2017 Martin Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 636,000 units, requiring 3,816,000DLH. The company is able to schedule production uniformly thorughout the year. A total of 69,000 output units requiring 325,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $326,120