The Bartlett Manufacturing Company's costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DLH). At the beginning of 2017, Bartlett adopted the following standards for its manufacturing costs: (Click to view the standards.) Read the requirements. (Click to view additional information.) Requirement 1. Prepare a schedule of total standard manufacturing costs for the 8,000 output units in January 2017. Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Total Data table Requirements The denominator level for total manufacturing overhead per month in 2017 is 43,000 direct manufacturing labor-hours. Bartlett's budget for January 2017 was based on this denominator level. The records for January indicated the following: Direct materials purchased Direct materials used Direct manufacturing labor 34,500 lb. at $5.80 per lb. 31,500 lb. 38,000 hrs. at $14.10 per hr. Total actual manufacturing overhead (variable and fixed) $725,000 8,000 output units Actual production 1. Prepare a schedule of total standard manufacturing costs for the 8,000 output units in January 2017. 2. For the month of January 2017, 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 Print Done Data table Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Standard manufacturing cost per output unit Input Cost per Output Unit 4 lb. at $6 per lb. $ 24.00 5 hrs. at $14 per hr. 70.00 $6 per DLH $7 per DLH 30.00 35.00 $ 159.00 Print Done -