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

Calculate the following amounts for Jackson Products for May 2017
1.	Total manufacturing overhead costs allocated
2.	Variable manufacturing overhead spending variance
3.	Fixed manufacturing overhead spending variance
4.	Variable manufacturing overhead efficiency variance
5.	Production-volume variance
Be sure to identify each variance as favorable (F) or unfavorable (U).

per unit Jackson Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 660,000 units, requiring 3,300,000 DLH. The company is able to schedule production uniformly thorughout the year. A total of 76,000 output units requiring 321,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $381,500 la, then complete Total Data Table Annual Manufacturing Overhead Budget 2017 Per Per DLH Monthly Actual MOH TotalOutput Input MOH Budget Costs for May 2017 Amount Unit Unit May 2017 Variable MOH 82,500 $ Indirect manufacturing labor $ 990,000$ 150 S 0.30 S Supplies 82,500 660,000 1.00 0.20 55,000 118,000 Fixed MOH Supervision Utilities Depreciation 495,000 0.75 429,000 0.65 924,000 140 0.15 0.13 0.28 1.06 $ 41,250 35,750 77,000 291,500 1,000 63,000 77,000 381,500 $ 3,498,000 S5.30 S Total 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 Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. - Total MOH costs allocate For items 2 through 5, complete the following tables before calculating the remaining amounts in the requirement Complete the table for variable MOH. Actual input Actual costs Flexible Allocated incurred budgeted rate budget overhead variable MOH Next complete the table for fixed MOH. Same budgeted ump sum Actual costs regardless of Flexible Allocated incurred output level budget overhead ixed MOH ow calculate the remaining listed amounts for Jackson Products for May 2017. Be sure to identity each variance as favora r unfavorable (U) . The variable manufacturing overhead spending variance is . The fixed manufacturing overhead spending variance is 4. The variable manufacturing overhead efficiency variance is 5. The production-volume variance is