Wilson Products uses standard costing. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DLH). The actual costs, compared with the annual budget and 1/12 of the annual budget, are as follows: i (Click the icon to view additional information.) (Click the icon to view the data.) Read the requirement. Data table X X Requirement Annual Manufacturing Overhead Budget 2017 Per Per DLH Calculate the following amounts for Wilson Products for May 2017: Monthly Actual MOH 1. Total manufacturing overhead costs allocated Total Output Input MOH Budget Costs for 2. Variable manufacturing overhead spending variance Amount Unit Unit May 2017 May 2017 3. Fixed manufacturing overhead spending variance Variable MOH 4. Variable manufacturing overhead efficiency variance 5. Production-volume variance Indirect manufacturing labor $ 1,008,000 $ 150 $ 0.30 $ 84,000 $ 84,000 Be sure to identify each variance as favorable (F) or unfavorable (U). Supplies 672,000 1.00 0.20 56.000 117 000 Fixed MOH Supervision 571.200 0.85 0.17 47 600 41.000 Print Done Utilities 369,600 0.55 0.11 30.800 55,000 0.21 58.800 58.800 Depreciation 705,600 1.05 $ 3,326,400 $ 4.95 $ 0.99 $ 277,200 $ 355,800 head Total