Turner 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 throughout the year. A total of 73,000 output units requiring 321,000 DLH was produced during May 2017. Manufacturing overhead?(MOH) costs incurred for May amounted to $313,500.

Turner Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). i (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.) 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 Read the requirement. Now calculate the total manufacturing overhead (MOH) costs allocated. Determine the formula, then complete the calculation. = Total MOH costs allocated 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 incurred budgeted rate Flexible budget Allocated overhead Variable MOH Next complete the table for fixed MOH.