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