9. Because of the large difference in the manufacturing stages, Wood Parts-Musical Instruments uses two separate variable manufacturing overhead rates. The forming and assembly departments use similar equipment and with the companys concentration on a single product, the manufacturing overhead is allocated based on volume (i.e. the units produced). The combined unit variable overhead manufacturing rate for forming and assembly is $6.50, consisting of: Utilities--$3.00; Indirect Materials--$1.00; Plant maintenance--$1.50; environmental fee--$0.70; and Other--$0.30.

The best cost driver for the finishing department is considered to be direct labour hours. Here the predetermined variable manufacturing overhead is expected to be $4.00 per hour.

Fixed manufacturing overhead costs are not separated between departments. The total costs for the entire year are as follows: Training and development $ 43,620 Supervisors salary 269,400 Depreciation on equipment 178,800 Insurance 96,000 Other 117,600 $ 705,420

Need the Manufacturing overhead budget in spreadsheet form.

Word Parts-Musical Instruments LTD Manufacturing Overhead Budget For the year ended December 31, 2020 Mar Sep Nov Year Jan 2000 Feb 2000 Apr 6600 May 9000 Jun 9000 Jul 8400 Aug 6000 Oct 11400 Dec 18040 2800 6800 18000 Production in Units Variable overhead per unit Variable manufacturing overhead Fixed manufacturing overhead: Training and Development Property and business taxes Supervisor salaries Amortization and equipment Insurance Other Total fixed manufacturing OH Total manufacturing OH Less: Less: Less: Cash disbursements for manufacturing OH