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).

The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows:

Annual Manufacturing Overhead Budget 2017
		Per	Per DLH	Monthly	Actual MOH
	Total	Output	Input	MOH Budget	Costs for
	Amount	Unit	Unit	May 2017	May 2017
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	58,800
Total	$ 3,326,400	$ 4.95	$ 0.99	$ 277,200	$ 355,800

Calculate the following amounts for Wilson Products for May 2017:

1.Total manufacturing overhead costs allocated

2.Variable manufacturing overhead spending variance

3.Fixed manufacturing overhead spending variance

4.Variable manufacturing overhead efficiency variance

5.Production-volume variance

Be sure to identify each variance as favorable (F) or unfavorable (U).

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