Michigan Manufacturing, Inc. produces two types of products, standard and deluxe in its Washtenaw County plant. The accounting system classifies costs into direct (DM and DL) and indirect (overhead). Total manufacutring overhead costs for the month of January were $225,000, of which $175,000 was fixed. Overhead is allocated to the two product lines on the basis of DL costs. Data for January 2021 is presented below.

					January 2021
					standard	deluxe	total
number of units produced and sold					4,100	2,200	6,300
total direct material (DM)					$81,000	$63,000	$144,000
total direct labor (DM)					$46,000	$91,000	$137,000
total variable overhead (VOH)							$50,000
total fixed overhead (FOH)							$175,000
total manufacturing cost							$506,000

Calculate the fixed and variable OH allocated to each product line in January. (4 points)
					standard	deluxe
total variable overhead (VOH)
total fixed overhead (VOH)

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