Sherwood, Inc. makes pet crates. Budgeted direct labor hours for the first three months of the coming year is:
January .....12,060
February ...11,720
March ....12,580
The variable overhead rate is $2 per direct labor hour; fixed overhead is budgeted at $1,800 per month.

Required:
Prepare an overhead budget for the months of January, February, and March, as well as the total for the first quarter.