Whiz manufactures premium food processors. The following are some manufacturing overhead data for Whiz for the year ended December 31, 2017:

Compute the following quantities (you should be able to do so in the prescribed order):

1.	Budgeted number of machine-hours planned
2.	Budgeted fixed manufacturing overhead costs per machine-hour
3.	Budgeted variable manufacturing overhead costs per machine-hour
4.	Budgeted number of machine-hours allowed for actual output produced
5.	Actual number of output units
6.	Actual number of machine-hours used per output unit

Actual Flexible Manufacturing Overhead Results Budget Variable $ 64,620 $ 82,302 $ Fixed 350,205 349,872 Budgeted number of output units: 888 Planned allocation rate: 2 machine-hours per unit Actual number of machine-hours used: 1,436 Static-budget variable manufacturing overhead costs: $76,368 Allocated Amount 82,302 376,330