The 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 , adopted the following standards for its manufacturing costs:

Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Standard manufacturing cost per output unit Cost per Output Unit 14.00 60.00 24.00 40.00 138.00 Input 2 lb. at $7 per lb. $ 4 hrs. at $15 per hr. $6 per DLH $10 per DLH $ The denominator level for total manufacturing overhead per month in 2017 is 42,000 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 18,400 lb. at $6.75 per lb. Direct materials used 15,900 lb. Direct manufacturing labor 30,800 hrs. at $15.40 per hr. Total actual manufacturing overhead (variable and fixed) $650,000 Actual production 8,200 output units 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