The Blazon ManufacturingCompany's costing system has twodirect-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead(both variable andfixed) is allocated to products on the basis of standard direct manufacturinglabor-hours (DLH). At the beginning of 2017, Blazon adopted the following standards for its manufacturingcosts:

Input

Cost per Output Unit

Direct materials

3 lb. at $7 per lb.

$ 21.00

Direct manufacturing labor

4 hrs. at $20 per hr.

80.00

Variable manufacturing overhead

$6 per DLH

24.00

Fixed manufacturing overhead

$10 per DLH

40.00

Standard manufacturing cost per output unit

$ 165.00

The denominator level for total manufacturing overhead per month in 2017 is 45,000 direct manufacturinglabor-hours. Blazon's budget for January 2017 was based on this denominator level. The records for January indicated thefollowing:

Direct materials purchased

28,100 lb. at $7.25 per lb.

Direct materials used

25,100 lb.

Direct manufacturing labor

35,400 hrs. at $20.25 per hr.

Total actual manufacturing overhead (variable and fixed)

$650,000

Actual production

8,600 output units

1. Make a schedule of total standard manufacturing costs for the 8,600 output units in January 2017.
2. For the month of January 2017, compute the followingvariances, indicating whether each is favorable(F) or unfavorable(U):

a.Direct materials pricevariance, 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