The Beal 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 (DMLH). At the beginning of 2020, Beal adopted the following standards for its manufacturing costs: (Click to view the standards.) Read the requirements. (Click to view additional information.) Data table Re Data table The denominator level for total manufacturing overhead per month in 2020 is 37,000 direct manufacturing labor-hours. Beal's budget for January 2020 was based on this denominator level. The records for January indicated the following: DO Cost per Di Input Output Unit Di Direct materials 5 lb. at $4 per lb. $ 20.00 Va Direct manufacturing labor 4 hrs. at $16 per hr. 64.00 Fi Variable manufacturing overhead $8 per DMLH 32.00 Td 36.00 Fixed manufacturing overhead $9 per DMLH Direct materials purchased Direct materials used Direct manufacturing labor Total actual manufacturing overhead (variable and fixed) Actual production 40,300 lb. at $3.80 per lb. 37,300 lb. 31,400 hrs. at $16.25 per hr. $650,000 7,600 output units $ 152.00 Standard manufacturing cost per output unit -