ACME Company makes one product and has budget information for the following five months as follows: Variable manufacturing overhead is $2.00 per direct labour hour. Each unit produced requires 0.3 direct labour hours. Fixed manufacturing overhead costs per year include the following: salaries of $63,600, insurance of $6,600 (paid in advance in January), and depreciation of $4,200. Required: Prepare a manufacturing overhead budget, in good form, for the month of May. (7 marks)