The Brown 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

2014 Brown adopted the following standards for its manufacturing costs:

Direct materials	3 lbs. at $4 per lb.		$12.00
Direct manufacturing labor	4 hrs. at $20 per hr.		80.00
Manufacturing overhead:
Variable	$6 per DLH		24.00
Fixed	$7 per DLH		28.00
Standard manufacturing cost per output unit			$144.00

The denominator level for total manufacturing overhead per month in

2014 is 37,000 direct manufacturing labor-hours

Brown's flexible budget for January 2014

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

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Direct materials purchased	26,300 lb. at $3.80 per lb.
Direct materials used	23,300 lb.
Direct manufacturing labor	28,400 hrs. at $19.60 per hr.
Total actual manufacturing overhead (variable and fixed)	$500,000
Actual production	7,600 output units

Finally, complete the table for fixed overhead.

		Same Budgeted Lump
	Actual Costs	Sum Regardless	Flexible	Allocated
	Incurred	of Output Level	Budget	Overhead
Fixed Manuf. OH