Robinson Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). (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.) Robinson Products develops its manufacturing overhead rate from the current annual budget. The manufacturing overhead budget for 2017 is based on budgeted output of 600,000 units, requiring 3,000,000DLH. The company is able to schedule production uniformly thorughout the year. A total of 76,000 output units requiring 317,000 DLH was produced during May 2017. Manufacturing overhead (MOH) costs incurred for May amounted to $298,000. Calculate the following amounts for Robinson 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). 1. Calculate total manufacturing overhead costs allocated. Begin by computing the budgeted hours per unit. Determine the formula, then compute the amount. drs per unit Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. =TotalMOHcostsallocated= 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 Next complete the table for fixed MOH. Next complete the table for fixed MOH. Now calculate the remaining listed amounts for Robinson Products for May 2017 . Be sure to identify each variance as favorable (F) or 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