e. Total manufacturing overhead rate variance. f. VMOH efficiency variance. g. Production-volume variance

8-40 Review of Chapters 7 and 8, three-variance analysis. (CPA, adapted) Beal Manufacturing Com- pany's costing system has two direct cost categories: direct materials and direct manufacturing labour Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard DMLH. At the beginning of 2018, Beal adopted the following standards for its manufacturing costs: Cost per Output Unit Input Direct materials Direct manufacturing labour Manufacturing overhead: 3 kg at $5 per kg 5 hours at $15 per hour 75 Variable S6 per DMLH $8 per DMLH 30 40 $160 Fixed Standard manufacturing cost per output unit The denominator level for total manufacturing overhead per month in 2018 is 40,000 DMLH. Beal's flexible budget for January 2018 was based on this denominator level. The records for January indicate the following: Direct materials purchased Direct materials used Direct manufacturing labour Total actual manufacturing overhead (variable and fixed) Actual production 25,000 kg at $5.20/kg 23,100 kg 40,100 hours at $14.60/hour S600,000 7,800 output units