The

Bilodeau

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,

Bilodeau

adopted the following standards for its manufacturing costs:

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.

Requirement 1. Prepare a schedule of total standard manufacturing costs for the

7,600

output units in January

2017.

Direct materials
Direct manufacturing labor
Variable manufacturing overhead
Fixed manufacturing overhead
Total

	Input	Cost per Output Unit
Direct materials	3 lb. at $5 per lb.	$15.00
Direct manufacturing labor	6 hrs. at $18 per hr.	108.00
Variable manufacturing overhead	$6 per DLH	36.00
Fixed manufacturing overhead	$8 per DLH	48.00
Standard manufacturing cost per output unit		$207.00

The denominator level for total manufacturing overhead per month in

2017

is

38,000

direct manufacturing labor-hours.

Bilodeau's

budget for January

2017

was based on this denominator level. The records for January indicated the following:

Direct materials purchased	24,500 lb. at $5.25 per lb.
Direct materials used	22,500 lb.
Direct manufacturing labor	44,100 hrs. at $18.50 per hr.
Total actual manufacturing overhead (variable and fixed)	$675,000
Actual production	7,600 output units