ACME Company makes one product and has budget information for the following five months as follows: Variable manufacturing overhead is $4.00 per direct labour hour. Each unit produced requires 1.5 direct labour hours. Fixed manufacturing overhead costs per year include the following: salaries of $78,000; insurance of $7,200 (paid in advance in January); and depreciation of $5,400. Required: Prepare a manufacturing overhead budget, in good form, for the month of April. (7 marks)