Data table hanufa Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Standard manufacturing cost per output unit Cost per Input Output Unit 3 lb. at $6 per lb. $ 18.00 5 hrs. at $19 per hr. 95.00 $6 per DMLH 30.00 $9 per DMLH 45.00 $ 188.00 Print Done - Data table The denominator level for total manufacturing overhead per month in 2020 is 36,000 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 26,500 lb. at $5.90 per lb. 25,500 lb. 43,500 hrs. at $18.25 per hr. $750,000 8,600 output units Print Done - Requirements 1. Prepare a schedule of total standard manufacturing costs for the 8,600 output units in January 2020. 2. For the month of January 2020, compute the following variances, indicating whether each is favorable (F) or unfavorable (U): a. Direct materials price variance, based on purchases b. Direct materials efficiency variance c. Direct manufacturing labor price variance d. Direct manufacturing labor efficiency variance e. Total manufacturing overhead spending variance f. Variable manufacturing overhead efficiency variance g. Production-volume variance Print Done