The Barrett Manufacturing Compary/s costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manulacturing overhead (both variable and fixed) is allocate to products on the basis of standard direct manufacturing labor-hours (DMLH). At the beginning of 2020 , Barrett adopted the following standards for its manudacturing costs (Click to view tho standards (Cick to view addaional information.) Read the requirements Requirements 1. Prepare a schedule of total standard manufacturing costs for the 8,500 output units in January 2020. 2. For the month of January 2020 , compute the following variances, indicating whether each is favorable (F) or unfavorable (U) : a. Direct materials price variance, based on purchases b. Direct materials efficiency variance c. Direct manufacturing labor price variance d. Direct manufacturing labor efficiency variance e. Total manufacturing overhead spending variance f. Variable manufacturing overhead efficiency variance g. Production-volume variance Data table Data table The denominator level for total manufacturing overhead per month in 2020 is 38,000 direct manufacturing labor-hours. Barrett's budget for January 2020 was based on this denominator level. The records for January indicated the following