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). (Click the icon to view additional information.) The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: (Click the icon to view the data.) Read the requirement. 1. Calculate total manufacturing overhead costs allocated. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. = Budgeted hours per unit - More info Grant develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2020 is based on budgeted output of 576,000 units, requiring 2,304,000 DMLH. The company is able to schedule production uniformly thorughout the year. A total of 46,000 output units requiring 193,200 DMLH was produced during August 2020. Manufacturing overhead (MOH) costs incurred for August amounted to $329,100. Print Done - Data table 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 S 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 S 1.45 $ 278,400 $ 329,100 Print Done