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Wilson Manufacturing uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DMLH). (Click the icon to view additional information.) CRED The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: 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. Budgeted hours per unit - X Data table Annual Manufacturing Overhead Budget 2020 Per Per DMLH Monthly Actual MOH Total Output Input MOH Budget Costs for Amount Unit Unit August 2010 August 2020 Variable MOH Indirect manufacturing labor $ 1.231,200 $ 1.80 $ 0.30 $ 102,600 $ 102,600 Supplies 820,800 1.20 0.20 68,400 120,000 Fixed MOH Supervision 533,520 0.78 0.13 44,460 43,000 Utilities 410,400 0.60 0.10 34,200 64,000 902,880 Depreciation 1.32 0.22 75,240 83.940 Total $ 3.898,800 $ 5.70 $ 0.95 $ 324,900 $ 413,540 Requirement Calculate the following amounts for Wilson Manufacturing for August 2020: 1. Total manufacturing overhead costs allocated 2. Variable manufacturing overhead spending variance 3. Fixed manufacturing overhead spending variance 4. Variable manufacturing overhead efficiency variance 5. Production-volume variance Be sure to identify each variance as favorable (F) or unfavorable (U). More info Wilson develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2020 is based on budgeted output of 684,000 units, requiring 4,104,000 DMLH. The company is able to schedule production uniformly thorughout the year. A total of 75,000 output units requiring 325,000 DMLH was produced during August 2020. Manufacturing overhead (MOH) costs incurred for August amounted to $413,540