The Brown Manufocturing Company's costing system has two drect-cost categories: drect masorials and direct manufacturing labor. Marufacturing ovethead (both variatio and fied) is allocatei to products on the basis of standard direct mamufacturing taber-hours (DMLH). At the begining of 2020, Drown adoplod the following standards for is marutacturing coste (Click to vow the standards (Click to view addeional information) Read the reauiremeats Requirement 1. Prepare a schedule of total standard manufacturing costs for the th.600 output units in Jaruary 2080 . Requirement 2. For the month of danuary 2020, compute the variances, indicating whether each is favorable (F) oe untavorable (U). Before computing the variances complete the tables below. Begin by compleaing the table for drect materials. a. Direct matecials price variance, based on purchases, is. b. The dicect materials eflicioncy variasce is products on the hasis of standard direct manufacturing laborhours (DML.H) M the beginning of 2020 . Brown adopted the fotowing standards tor its manudacturitg onsta: (Click to view the standards: liciek to verw additional intormation.) Reast the resuiremonts. Now complese the table for direct labor Data table Data table The denominator level for total manufacturing overhead per month in 2020 is 37,000 direct manufacturing labor-hours. Brown's budget for January 2020 was based on this denominator level. The records for January indicated the following: 1. Prepare a schedule of total standard manufacturing costs for the 8,600 output units in January 2020. 2. For the month of January 2020, compute the following variances, indicating whether each is faverable (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