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The Budgie Manufacturing company's costing system has two direct cost categories: direct materials and direct manufacturing labour. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor hours (DLH). At the beginning of 2013, Budgie adopted the following standards for manufacturing costs: Input Standards Cost per Output Unit 5 kg at S5 per kg Direct materials S25.00 Direct manufacturing labour L3 hrs a S15 per hour S45.00 Manufacturing overhead S8 per bour Hour 24.00 Variable S10 per Direct Labour Hour S30.00 Fixed Standard manufacturing cost S124.00 per output unit The denominator level for total manufacturing overhead per month in 2013 is budgeted 24,000 direct manufacturing labour hours. Budgeted units of production for January are 8000. Boffin's flexible budget for January 2013 was based on this denominator level. The records for January indicated the following actual results: 25,000 kgs at S5.20 per kgs Direct materials purchased Direct materials used 38,100 kgs Direct manufacturing labour used 25,100 hours (a S14.60 per hour Total actual manufacturing overhead $600,000 7,800 output units Actual units of production The Budgie Manufacturing company's costing system has two direct cost categories: direct materials and direct manufacturing labour. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor hours (DLH). At the beginning of 2013, Budgie adopted the following standards for manufacturing costs: Input Standards Cost per Output Unit 5 kg at S5 per kg Direct materials S25.00 Direct manufacturing labour L3 hrs a S15 per hour S45.00 Manufacturing overhead S8 per bour Hour 24.00 Variable S10 per Direct Labour Hour S30.00 Fixed Standard manufacturing cost S124.00 per output unit The denominator level for total manufacturing overhead per month in 2013 is budgeted 24,000 direct manufacturing labour hours. Budgeted units of production for January are 8000. Boffin's flexible budget for January 2013 was based on this denominator level. The records for January indicated the following actual results: 25,000 kgs at S5.20 per kgs Direct materials purchased Direct materials used 38,100 kgs Direct manufacturing labour used 25,100 hours (a S14.60 per hour Total actual manufacturing overhead $600,000 7,800 output units Actual units of production