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).

The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows:

Annual Manufacturing Overhead Budget 2020
		Per	Per DMLH	Monthly	Actual MOH
	Total	Output	Input	MOH Budget	Costs for
	Amount	Unit	Unit	August 2020	August 2020
Variable MOH
Indirect manufacturing labor	$921,600	$1.60	$0.40	$76,800	$76,800
Supplies	576,000	1.00	0.25	48,000	89,400
Fixed MOH
Supervision	691,200	1.20	0.30	57,600	47,100
Utilities	345,600	0.60	0.15	28,800	39,900
Depreciation	806,400	1.40	0.35	67,200	75,900
Total	$3,340,800	$5.80	$1.45	$278,400	$329,100

Grant develops its manufacturing overhead rate from the current annual budget for . The manufacturing overhead budget for 2020 is based on budgeted output of 576,000units, requiring 2,304,000 DMLH. The company is able to schedule production uniformly throughout the year. A total of 46,000 output units requiring 193,200 DMLH was produced during August 2020. Manufacturing overhead (MOH) costs incurred for amounted to 329,100.

1. Calculate total manufacturing overhead costs allocated.

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

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

					=	Total MOH costs allocated
					=

Budgeted DMLH		Budgeted units		Budgeted hours per unit
2,304,000		576,000		4