Altec Manufacturing Inc. Manufacturing Overhead Budget For the year ended December 31, 2022 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Year Production in Units 2,900 Variable overhead rate per unit $ 25.95 Variable manufacturing overhead $ 75,255 Fixed manufacturing overhead: Training and development 3,960 Property and business taxes 3,250 Supervisor Salaries 7,450 Amortization on equipment 18,980 Insurance 7,705 Other 9,133 Total fixed manufacturing OH 50,478 Total manufacturing OH $ 125,733 Altec Manufacturing Inc. Schedule of Expected Cash Disbursement for Manufacturing OH For the year ended December 31, 2022 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Year Total manufacturing OH for month 125,733 Noncash items property tax 3,250 insurance 7,705 amortization 18,980 Monthly cash disbursements for manufacturing OH 95,798 Lump sum payments property tax insurance Cash disbursements for manufacturing OH $ 95,798