Butler Corporation has forecast production for the next four months as follows: July 14,700 units, August 16,300 units, September 17,600 units, and October 18,100 units. Manufacturing overhead is budgeted to be $18,000 (depreciation $2,000, supervision $7,000, factory lease $1,500, maintenance $4,000, training $3,500) plus $5 per unit produced ($3 indirect materials, $2 utilities).

Required:

Prepare a manufacturing overhead budget for the quarter ending September 30.