Carla Vista Co. developed its annual manufacturing overhead budget for its master budget for 2022 as follows: 120,900 Direct Expected annual operating capacity Labor Hours Variable overhead costs Indirect labor $604,500 Indirect materials 120,900 Factory supplies 60,450 Total variable 785,850 Fixed overhead costs Depreciation 249,000 Supervision 129,000 Property taxes 105,000 Total fixed 483,000 Total costs $1,268,850