Becker Bikes manufactures tricycles. The company expects to sell 530 units in May and 660 units in June. Beginning and ending finished goods for May is expected to be 185 and 150 units, respectively. Junes ending finished goods is expected to be 160 units. The companys variable overhead is $11.50 per unit produced and its fixed overhead is $12,000 per month. Compute Beckers manufacturing overhead budget for May and June.