Ross Jones is a cost accountant and business analyst for Datura Design Company (DDC), which manufactures expensive brass doorknobs DDC uses two direct-cost categories: direct materials and direct manufacturing feels that manufacturing overhead is most closely related to material usage. Therefore, DDC allocates manufacturing overhead to production based upon pounds of materials used (Click the icon to view the standards.) (Click the icon to view the actual results for April) Data table At the beginning of 2017, DDC budgeted annual production of 430,000 doorknobs and adopted the following standards for each doorknob Direct materials (brass) Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Standard cost per doorknob Input 03b @19 12 hours @$10hour Data table Actual results for April 2017 were as follows: Production 26,000 doorknobs Cost/Doorknob Direct materials purchased S 2.70 Direct materials used 22.00 Direct manufacturing labor $7/16 x 0.3 lb. 2.10 Variable manufacturing overhead 4.20 $14/bx0.3 b Fixed manufacturing overhead 12.300 b. at $10 7,500 29.600 hours for $710.400 $64,500 $100,000 31.00 - x