Butler Corporation has forecast production for the next four months as follows: July 18,100 units. August 19.700 units, September 21,000 units, and October 19,800 units. Manufacturing overhead is budgeted to be $26.500 (depreciation $3.700, supervision $8,700. factory lease $3,200, maintenance $5.700, training $5,200 ) plus $5 per unit produced ( $3 indirect materials, $2 utilites)