ACME Company makes one product and has budget information for the following five months as follows: Variable manufacturing overhead is $3.00 per direct labour hour. Each unit produced requires 0.5 direct labour hours. Fixed manufacturing overhead costs per year include the following: salaries of $72,000; insurance of $6,000 (paid in advance in January); and depreciation of $4,800. Required: Prepare a manufacturing overhead budget, in good form, for the month of March. ( 7 marks)