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Robinson Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on The actual costs, compared with the annual budget and

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Robinson Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows the basis of standard direct manufacturing labor-hours (DLH) (Cick the icon to view the data.) (Click the icon to view additional information.) Read the reguirement. 1. Calculate total manufacturing overhead costs allocated. Data Table Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount - Budgeted hours per unit Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH complete the More Info Total Output Input MOH Budget Costs for s Total MOH cos Amount Unit Unit May 2017 May 2017 Variable MOH Robinson Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 684,000 units, requiring 3,420,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 75,000 output units requiring 322,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to S366,200. the requirement. Indirect manufacturing labor Supplies 1,026,000 1.50 $ 0.30 $ 85,500 S 57,000 85,500 684,000 1.00 0.20 121,000 Fixed MOH 513,000 0.75 342,000 0.50 752,400 1.10 0.15 0.10 0.22 42.000 55,000 62,700 276,450 366,200 42,750 2B,500 62,700 Ubilities PrintDone S 3,317,400 S 4.85 0.97 $ Total me lump sum Actual costs regardless of Flexible Print Done incurred output level budget Fixed MOH Now calculate the remaining listed amounts for Robinson Products for May 2017, Be sure to identify each variance as favorable (F) or unfavorable (U). Choose from any list or enter any number in the input fields and then continue to the next

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