The Brown Manufacturing Company's costing system has two direct cost categorien direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hous (DMLH) At the beginning of 2020, Brawn adopted the following standards for its manufacturing costs Click to view the standards Im Click to view additional information) Read the requirements Data table Cost per Output Unit $ 30.00 Direct materials Direct manufacturing labor Variable manufacturing overhead Input 5 lb. at $6 per lb. 4 hrs. at $11 per hr. $5 per DMLH 44.00 20.00 36.00 Fixed manufacturing overhead $9 per DMLH $ 130.00 Standard manufacturing cost per output unit Data table The denominator level for total manufacturing overhead per month in 2020 is 40,000 direct manufacturing labor-hours. Brown's budget for January 2020 was based on this denominator level. The records for January indicated the following: Direct materials purchased 40,400 lb. at $6.10 per Ib. Direct materials used 37,900 lb. Direct manufacturing labor 28,500 hrs. at $10.25 per hr. Total actual manufacturing overhead (variable and fixed) $625,000 Actual production 7,500 output units Requirements 1. Prepare a schedule of total standard manufacturing costs for the 7,500 output units in January 2020. 2. For the month of January 2020, compute the following variances, indicating whether each is favorable (F) or unfavorable (U): a. Direct materials price variance, 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