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: 9 (Click to view the standards.) (Click to view additional information.) Data Table - X Requirements The denominator level for total manufacturing overhead per month in 2017 is 37,000 direct manufacturing labor-hours. Burke's budget for January 2017 was based on this denominator level. The records for January indicated the following: 35,200 lb. at $4.25 per lb 34,200 lb 49,500 hrs. at $13.40 per hr. 1. Prepare a schedule of total standard manufacturing costs for the 8,500 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 Direct materials purchased Direct materials used Direct manufacturing labor Total actual manufacturing overhead (variable and fixed) Actual production $800,000 8,500 output units Print Done Cost per Print Done Output Unit Direct materials $ 16.00 Input 4 lb. at $4 per lb. 6 hrs. at $13 per hr. $7 per DLH 78.00 Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Standard manufacturing cost per output unit 42.00 60.00 $10 per DLH Enter any number in the edit fields and then click Check Answer. 196.00