Cloth Logic conducted a cost study which resulted in the following: Indirect material, pounds per unit Indirect material, cost per pound 0.25 Indirect labor hours 2 1 $ $16.50 Indirect labor rate per hour $ 0.75 $ 0.20 Variable maintenance per unit Variable utilities per unit $10,000 $ 9,000 Supervisor salaries Maintenance salaries Insurance $ 3,000 $1,500 They are planning for the first quarter of 2022 and would like to develop a budget for Depreciation March. Sales numbers have indicated that they will need to produce 2,700 units in March. Prepare the manufacturing overhead budget for Cloth Logic for the month of March.