Butler Corporation has forecast production for the next four months as follows: July 15,300 units, August 16,900 units, September 18,200 units, and October 18,400 units. Manufacturing overhead is budgeted to be $19,500 (depreciation $2,300, supervision $7,300, factory lease $1,800, maintenance $4,300, training $3,800) plus $5 per unit produced ($3 indirect materials, $2 utilities).

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

Butler Corporation Manufacturing Overhead Budget For the Quarter Ending September
	July	August	September	Total
Budgeted production (units)	15,300	16,900	18,200	50,400
Variable overhead rate
Budgeted variable manufacturing overhead
Budgeted fixed manufacturing overhead	19,500	19,500	19,500	58,500
Total budgeted manufacturing overhead