The Beal Manufacturing Company's costing system has two dired-cost categories direct materials and direct manufacturing labor Manufacturing overhead (both valiable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (OMLH) At the beginning of 2020, Beal adopted the followir Standards for its manufacturing costs Click to view the standarch) (Click to view additional Information) Read the chaitements A LUI $ 502 400 wet $ 486.400 Direct Manufacturing Labor $ 510 250 The direct manufacturing labor price variances 5 7850 U d. The direct manufacturing labor aliency variance is $ 16000 U Next complete the table for variable overboad Actual Input Actual Costs Quantity Budgeted Flexible Incurred Price Budget Variable Manufacturing Overhead $ 251 200 $ 243 200 Finally complete the table for foxed overhead Same Budgeted unip Actual Costs Sum Regardless of Flexible Incurred Output Level Budget Fixed Manufacturing Overhead Allocated Overhead $ 243 200 Allocated Overhead 547200 labor Manufactur Urs (DMLH) At the beginning of 2020. Bealac Data table - X Cost per Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Standard manufacturing cost per output unit Input 5 lb at $4 per lb 4 hrs at $16 per hr 58 per DMLH Output Unit 5 20.00 64.00 $9 per DMLH 32.00 36.00 S 152.00 Print Done Actual Cost Company's costing system has two direct-cost categories: bcated to products on the basis of standard direct manufacturing labor-hours (DMLH ad ta Data table ts aring La 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: Direct materials purchased 40,300 lb, at $3 80 per lb. Direct materials used 37 300 lb Direct manufacturing labor 31,400 hrs at $16.25 per hr. Total actual manufacturing overhead (variable and fixed) $650.000 Actual production 7,600 output units nanufactu manufactu te the table Done Print Manufacturing complete the table Overhead Budget