Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH).

Thompson Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 648,000 units, requiring 3,240,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 67,000 output units requiring 316,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $322,600.

The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows:

Annual Manufacturing Overhead Budget 2017
		Per	Per DLH	Monthly	Actual MOH
	Total	Output	Input	MOH Budget	Costs for
	Amount	Unit	Unit	May 2017	May 2017
Variable MOH
Indirect manufacturing labor	$324,000	$0.50	$0.10	$27,000	$27,000
Supplies	972,000	1.50	0.30	81,000	118,000
Fixed MOH
Supervision	648,000	1.00	0.20	54,000	42,000
Utilities	486,000	0.75	0.15	40,500	60,000
Depreciation	907,200	1.40	0.28	75,600	75,600
Total	$3,337,200	$5.15	$1.03	$278,100	$322,600

Calculate the following amounts for Thompson Products for May 2017:
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).