The Burke 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?, Burke adopted the following standards for its manufacturing? costs:

ompany's costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufactu in i Data Table Input 4 lb. at S7 per lb 5 hrs. at 318 per hr Cost per Output Unit Direct materials Direct manufacturing labor Manufacturing overhead S 28.00 90.00 rl 35.00 40.00 193.00 Variable $7 per DLH cie Fixed $8 per DLH ir Standard manufacturing cost per output unit ct Print Done In