# Cost per Output Unit\$ 20.00Input5 lb. at \$4 per Ib.4 hrs. at \$16 per hr.Direct materialsDirect manufacturing laborManufacturing overhead:64.00\$8 per DLH\$9 per DLHVariable32.00Fixed36.00Standard manufacturing cost per output unit\$152.00 The denominator level for total manufacturing overhead per month in 2017 is 37,000 direct manufacturinglabor-hours. Beal's budget for January 2017 was based on this denominator level. The records for Januaryindicated the following:Direct materials purchased40,300 lb. at \$3.80 per Ib.Direct materials used37,300 lb.Direct manufacturing laborTotal actual manufacturing overhead (variable and fixed)Actual production31,400 hrs. at \$16.25 per hr.S650,0007,600 output unitsRequired1. Prepare a schedule of total standard manufacturing costs for the 7,600 output units in January 2017.2. For the month of January 2017, compute the following variances, indicating whether each is favorable(F) or unfavorable (U):a. Direct materials price variance, based on purchasesb. Direct materials efficiency variancec. Direct manufacturing labor price varianced. Direct manufacturing labor efficiency variancee. Total manufacturing overhead spending variancef. Variable manufacturing overhead efficiency varianceg. Production-volume variance

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Review of Chapters 7 and 8, 3-variance analysis. (CPA, adapted) The Beal Manufacturing Company’s costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DLH). At the beginning of 2017, Beal adopted the following standards for its manufacturing costs:

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