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 2017, Brown adopted the following standards for its manufacturing costs: :: (Click to view the standards.) (Click to view additional information.) Data Table Read the requirements ut units in January 2017 - Requirements The denominator level for total manufacturing overhead per month in 2017 is 38,000 direct manufacturing labor-hours. Brown's budget for January 2017 was based on this denominator level. The records for January indicated the following: Direct materials purchased Direct materials used Direct manufacturing labor Total actual manufacturing overhead (variable and fixed) Actual production 44,200 lb. at $5.75 per lb. 41,200 lb. 39,000 hrs. at $16.80 per hr. 1. Prepare a schedule of total standard manufacturing costs for the 8,200 output units in January 2017 2. For the month of January 2017, 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 $800,000 pach is favorable (F) or unfavorable (U). 8,200 output units direct materials Print Done Cost per Output Unit Direct materials $ 30.00 Print Done Input 5 lb. at $6 per lb. 5 hrs. at $17 per hr. $6 per DLH 85.00 30.00 Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Standard manufacturing cost per output unit $9 per DLH 45.00 Enter any number in the edit fields and then click Check Answer. $ 190.00