11. Moonzone Manufacturing had the following costs in November 2018. The company manufactured and sold 10,000 units in November 2018. The company expects to manufacture and sell 11,000 units in December 2018 and 11,500 units in January 2019. Overhead was 60% variable, administrative costs were 30% variable, and selling costs were 80% variable. There were no inflation effects. Prepare the operating budget for December 2018 and January 2019. Item Amount Direct Materials $340,000 Direct Labor $175,000 Overhead $820,000 Selling $410,000 Administrative $275,000