Butler Corporation has forecast production for the next four months as follows: July 15,500 units, August 17,100 units, September 18,400 units, and October 18,500 units. Manufacturing overhead is budgeted to be $20,000 (depreciation $2,400, supervision $7,400, factory lease $1,900, maintenance $4,400, training $3,900 ) plus $5 per unit produced (\$3 indirect materials, $2 utlities). Required