Grant Manufacturing uses standard costing. It allocates manufacturing overhead $($both variable and fixed$)$ to products on the basis of standard direct manufacturing labor$-$hours $($DMLH$).$

$($i$)($Click the icon to view additional information.$)$

The actual costs, compared with the annual budget and $\frac{1}{12}$ of the annual budget, are as follows:

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Read the requirement.

Calculate total manufacturing overhead costs allocated.

Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount.

$\backslash$table$[[$Budgeted DMLH$,,$Budgeted units,$=,$Budgeted hours per unit$],[2,304,000,-,576,000,=,4]]$

Now calculate the total manufacturing overhead $(MOH)$ costs allocated. Determine the formula, then complete the calculation.

$\backslash$table$[[$Actual units,$x,$Budgeted hrs per unit,$x,$Total MOH rate,$=,$Total MOH costs allocated$],[46,000,x,4,x,1\mathrm{.}45,=,266,800]]$

For items $2$ through $5,$ complete the following tables before calculating the remaining amounts in the requirement. Complete the table for variable MOH.

Actual inout