Budgeted tires to be produced VOH cost per tire Budgeted VOH Gerard Tire Company Manufacturing Overhead Budget For the Year Ended December 31, 2025 First Second Third Fourth Quarter Quarter Quarter Quarter Total 1,710 1,760 1,960 2,160 7,590 4 $ 4 4 4 4 6,840 $ 7,040 || $ 7,840 69 8,640 || $ 30,360 67 Budgeted FOH Depreciation 6,000 6,000 6,000 6,000 24,000 Utilities, insurance, property taxes 16,770 16,770 16,770 16,770 67,080 Total budgeted FOH 22,770 22,770 22,770 22,770 91,080 29,610 $ 29,810||$ 30,610 $ 31,410 $ 121,440 Budgeted manufacturing overhead costs Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate 684 704 784 864 3,036 121,440 40 Before preparing the cost of goods sold budget, calculate the projected manufacturing cost per tire for 2025. (Round all amounts to the nearest cent.) Total projected manufacturing cost per tire for 2025