Robinson Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). (Click the icon to view additional information.) The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: E (Click the icon to view the data. Read the requirement. A Data Table 1. Calculate total manufacturing overhead costs allocated. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. Budgeted DLH1 Actual units = Budgeted hours per unit 3810240 Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Total Output Input MOH Budget Amount Unit Unit May 2017 3888000 98 Actual MOH Costs for May 2017 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. = Total MOH costs allocated $ 1,166,400 $ 777,600 1.80 $ 1.20 0.30 $ 0.20 97,200 $ 64,800 97,200 119,000 Variable MOH Indirect manufacturing labor Supplies Fixed MOH Supervision Utilities For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH. Actual input i More Info Allocated Actual costs incurred Flexible budget 505,440 466,560 894,240 $ 3,810,240 $ 0.78 0.72 1.38 5.88 $ 0.13 0.12 0.23 0.98 $ 42,120 38,880 74,520 317,520 $ 41,000 64,000 74,520 395,720 budgeted rate overhead Depreciation Variable MOH Total Next complete the table for fixed 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 648,000 units, requiring 3,888,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 68,000 output units requiring 319,000 DLH was produced during May 2017 Manufacturing overhead (MOH) costs incurred for May amounted to $395,720. Print Done Same budgeted lump sum regardless of output level Allocated Requirement Actual costs incurred Flexible budget Print Done overhead 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). 2. The variable manufacturing overhead spending variance is L 3. The fixed manufacturing overhead spending variance is 4. The variable manufacturing overhead efficiency variance is L Calculate the following amounts for Robinson 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)