Battle Creek Storage Systems budgeted the following factory overhead costs for the upcoming year to help variable and fixed predetermined overhead rates. Indirect material: $2.50 per unit produced Indirect labor: $3.00 per unit produced Factory utilities: $3,000 plus $0.02 per unit produced Factory machine maintenance: $10,000 plus $.50 per unit produced Material handling charges: $8,000 plus $0.12 per unit produced Machine depreciation: $0.03 per unit produced Building rent: $12,000 Supervisors