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 $30.$