Nathan Dickens is a cost accountant and business analyst for Dayton Design Company (DDC), which manufactures expensive brass doorknobs. DDC uses two direct-cost categories: direct materials and direct manufacturing labor. Dickens feels that manufacturing overhead is most closely related to material usage. Therefore, DDC allocates manufacturing overhead to production based upon pounds of materials used. 1 Data Table 1 Data Table - At the beginning of 2020, DDC budgeted annual production of 430,000 doorknobs and adopted the following standards for each doorknob: Actual results for April 2020 were as follows: Production 33,000 doorknobs Input Cost/Doorknob Direct materials (brass) Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Standard cost per doorknob 0.3 lb. at $10/lb. $ Direct materials purchased 3.00 Direct materials used 12,600 lb. at $12/lb. 7,500 lbs. 1.2 hours at $15/hour 18.00 Direct manufacturing labor 28,900 hours for $635,800 $6/lb x 0.3 lb. 1.80 4.20 Variable manufacturing overhead $64,800 $14/lb. x 0.3 lb. $ 27.00 Fixed manufacturing overhead $160,000