Wilson Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). Wilson Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2014 is based on budgeted output of 672,000 units, requiring 3,360,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 72,000 output units requiring 321,000 DLH was produced during May 2014. Manufacturing overhead (MOH) costs incurred for May amounted to $355,800. The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows (Click the icon to view the data.) Read the requirement. 1. Calculate total manufacturing overhead costs allocated. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. - Budgeted hours per unit Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. Data Table Choose from any list Save for Later Per Per DLH Monthly Actual MOH Total Output nput MOH Budget Costs for 14 May 2014 Amount Unit Unit May 20 Variable MOH Indirect manufacturing labor $ 1,008,000 S 1.50 0.30 $ Supplies 84,000 56,000 84,000 672,000 1.00 0.20 117,000 Fixed MOH 571,200 0.85 369,600 0.55 705,600 1.05 0.17 0.11 0.21 47,600 30,800 58,800 277,200 S 41,000 55,000 58,800 355,800 Supervision Utilities $ 3,326,400 S 4.95$ 0.99 $ Total