ACME Company makes one product and has budget information for the following five months as follows: Sales units Sales dollars Production March 12,000 $144,000 12,300 April 15,000 $180,000 15,300 May 18,000 $216,000 June 16,400 $196,800 July 16,000 $192,000 17,840 16,360 15,900 units Variable manufacturing overhead is $1.50 per direct labour hour. Each unit produced requires 0.4 direct labour hours. Fixed manufacturing overhead costs per year include the following: salaries of $69,600; insurance of $5,700 (paid in advance in February); and depreciation of $3,900. Required: Prepare a manufacturing overhead budget, in good form, for the month of June. (7 marks)