Wilson products uses standard costing it allocated manufacturing overhead ( both variable and fixed) to products on the basis of standard direct manufacturing hours (DLH). Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2014 is base don budget output of 672,000 units, requiring 3,360,000 DLH. The company is able to schedule production uniformly throughout the year.

A total of 72,000 output units requiring 321,000 DLH was produced during May 2014. Manufacturing overhad (MOH) cost incurred for May amounted to $355,800. The actual costs compared with the annual budget and 1 of the annual budget are as follows:

	TOTAL AMOUNT	PER OUTPUT UNIT	PER DLH INPUT UNIT	MONTHY MOH BUDGET MAY 2014	ACTUAL MOH COSTS FOR MAY 2014
VARIABLE MOH
INDIRECT MANUFACTURING LABOR	$1,008,000	$1.50	$0.30	$84,000	$84,000
SUPPLIES	$672,000	$1.00	$0.20	$56,000	$117,000
FIXED MOH
SUPERVISION	$571,200	$0.85	$0.17	$47,600	$41,000
UTILITIES	$369,600	$0.55	$0.11	$30,800	$55,000
DEPRECIATION	$705,600	$1.05	$0.21	$58,800	$88,800
TOTAL	$3,326,400	$4.95	$0.99	$277,200	$355,800

Calculate the following amount for WIlson Products for May 2014:

Total manufacturing overhead cost allocated

Variable manufacturing overhead spending variance

Fixed manufacturing overhead spending variance

Variable manufacturing overhead efficiency variance

Production-volume variance