Michael Hopkins is a cost accountant and business analyst for Dapper Design Company (DDC), which manufactures expensive brass doorknobs. DDC uses two direct-cost categories: direct materials and direct manufacturing labor. Hopkins feels that manufacturing overhead is most closely related to material usage. Therefore, DDC allocates manufacturing overhead to production based upon pounds of materials used. EEB (Click the icon to view the standards.)EClick the icon to view the actual results for April.) Read the requirements Next, complete the table for variable overhead. (Abbreviation used: Manuf Manufacturing) Actual Input Oty. Actual Costs Flexible Allocated Incurred Budgeted Price 42,000 Budget Overhead Variable Manut OH 64800 4200046800 46800 22800 U e. The variable manufacturing overhead spending variance is f. The variable manufacturing overhead efficiency variance is Complete the table for fixed overhead. 4800 Fv Same Budgeted Lump Sum Regardless of Output Level Flexible Budget Actual Costs Allocated Incurred Overhead 152000 Fixed Manuf. OH g. The production-volume variance is h. The fixed manufacturing overhead spending variance is Data Table Data Table At the beginning of 2017, DDC budgeted annual production of 400,000 doorknobs and adopted the following standards for each doorknob: Actual results for April 2017 were as follows 26,000 doorknobs Input 0.3 lb.@ $10lb. 1.2 hours @ $20/hour Cost/Doorknob Direct materials purchased Direct materials used Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead 12,600 lb. at $11/lb 3.00 7,000 lbs 29,500 hours for $619,500 Direct materials (brass) Direct manufacturing labor Manufacturing overhead: 24.00 $64,800 1.80 4.20 33.00 Variable S6/lb x 0.3 lb $152,000 Fixed $14/lb. x 0.3 lb. Print Done Standard cost per doorknob