Magic Dice manufactures premium food processors. The following is some manufacturing overhead data for Magic Dice for the year ended December 31, 2018.

Budgeted number of output units: 888

Planned allocation rate: 3 machine-hours per unit

Actual number of machine-hours used: 1,824

Static -budget variable manufacturing overhead costs: $71,040

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

1. Budgeted number of machine-hours planned.

2. Budgeted FMDH costs per machine-hour.

3. Budgeted VMOH costs per machine-hour.

4. Budgeted number of machine-hours allowed for actual output achieved.

5. Actual number of output units.

6. Actual number of machine-hours used per output unit.

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Manufacturing Overhead Flexible Budget Actual Results Amount Allocated $ 76,608 350,208 $ 76,800 376,320 Variable $ 76,800 348,096 Fixed