The Biodeau Marwfacturing Company's costing system has two direct-cost categories: direct materials and difect manulacturing labor, Manufacturing overhead (both variable and foxed) is alocated to products on the basis of standard ditect manufacturing labor-hours (DMLH) At the beginning of 2020 , Bilodeau adopted the following standards for its manufacturing costs: (Click to view the standards.) (Click to view additional information.) Resd the reguitements. Requirement 1. Prepares a schedule of total standard manufacturing costs for the 8,000 output units in January 2020 . Requirement 2. For the monts of January 2000, compute the variances, indicating whether each is favorable (F) ar iaffavoroble (U) Before computing the vatiances complate the tobles below. Begin by completing the table for direct moterials: Now complete the table for direct labor. fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DMLH). At the beginning of 2020, Bilodeal manufacturing costs: (Click to view the standards.) Click to view additional information.) Read the requirements. d. The direct manufacturing labor efficiency varience is Next, complete the table for variable overhead. e. The total manufacturing overhead spending variance is f. The variable manufacturing overhead efficiency variance is g. The production-volume variance is Next, of Fixed N e. The t. The Done Data table The denominator level for total manufacturing overhead per month in 2020 is 43,000 direct manufacturing labor-hours. Bilodeau's budget for January 2020 was based on this denominator level. The records for January indicated the following