ata table Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Standard manufacturing cost per output unit Cost per Input Output Unit 5 lb. at $6 per lb. $ 30.00 4 hrs. at $16 per hr. 64.00 $5 per DMLH 20.00 36.00 $9 per DMLH $ 150.00 Print Done Data table The denominator level for total manufacturing overhead per month in 2020 is 37,000 direct manufacturing labor-hours. Brown's budget for January 2020 was based on this denominator level. The records for January indicated the following: Direct materials purchased Direct materials used Direct manufacturing labor Total actual manufacturing overhead (variable and fixed) Actual production 39,800 lb. at $6.20 per lb. 38,300 lb. 29,200 hrs. at $15.80 per hr. $500,000 7,800 output units - X The Brown Manufacturing Company's costing system has two direct-cost categories: direct materials and direct man products on the basis of standard direct manufacturing labor-hours (DMLH). At the beginning of 2020, Brown adopted (Click to view the standards.) (Click to view additional information.) Read the requirements. Incurred x Budgeted Price Budget Direct Manufacturing Labor 461360 467200 499200 c. The direct manufacturing labor price variance is 5840 F 32000 U d. The direct manufacturing labor efficiency variance is Next, complete the table for variable overhead. Actual Costs Incurred Actual Input Quantity x Budgeted Price Flexible Allocated Budget Overhead Variable Manufacturing Overhead Finally, complete the table for fixed overhead. Fixed Manufacturing Overhead Actual Costs Incurred Same Budgeted Lump Sum Regardless of Output Level Flexible Allocated Budget Overhead e. The total manufacturing overhead spending variance is f. The variable manufacturing overhead efficiency variance is