s uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of manufacturing labor-hours (DLH) con to view additional information) The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: EE (Click the icon to view the data.) More info Data table Annual Manufacturing Overhead Budget 2017 Total Amount Per Output Unit Per DLH Monthly Input MOH Budget Actual MOH Costs for Unit May 2017 May 2017 Variable MOH Indirect manufacturing labor Supplies $ 1,008,000 $ 1.50 $ 0.30 $ 84,000 $ 84,000 672,000 1.00 0.20 56,000 117,000 ate 52th Wilson Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 672,000 units, requiring 3,360,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 72,000 output units requiring 321,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $355,800 Fixed MOH Supervision Utilities Print Done MOH complete the table for fixed MOH Same budgeted lump sum Actual costs regardless of Flexible Allocated 571,200 0.85 0.17 47,600 41,000 369,600 0.55 0.11 30,800 55,000 705,600 1.05 0.21 58,800 58,800 Depreciation $ 3,326,400 $ 4.95 $ 0.99 $ 277,200 $ 355,800 Total Print Done -