Depreciation Schedule
				For the Year Ended December 31, 2024
Manufacturing equipment
Machine 1				$ 312.50	$ 312.50	$ 312.50	$ 312.50	$ 1,250.00
Machine 2				$ 156.25	$ 156.25	$ 156.25	$ 156.25	$ 625.00
Machine 3				$ 250.00	$ 250.00	$ 250.00	$ 250.00	$ 1,000.00
Machine 4				$ 187.50	$ 187.50	$ 187.50	$ 187.50	$ 750.00
	Total			$ 906.25	$ 906.25	$ 906.25	$ 906.25	$ 3,625.00
Office equipment and furniture
Computers and communic. Equip	$ 333.33	$ 333.33	$ 333.33	$ 333.33	$ 1,333.33
Furniture and fixtures			$ 41.67	$ 41.67	$ 41.67	$ 41.67	$ 166.67
	Total			$ 375.00	$ 375.00	$ 375.00	$ 375.00	$ 1,500.00
Assumptions: We are using the Straight-Line method for depreciation.
	The useful life of Machines 1-4 is	8	years.
	The useful life of Office Equipment, Computers, and Communication Equipment is	3	years.
	The useful life of Furniture and Fixtures is	12	years.
				Manufacturing Overhead Budget
				For the Year Ended December 31, 2024
				1st Qtr	2nd Qtr	3rd Qtr	4th Qtr	Year
Budgeted labor-hours			2633	2611	2820	3045	11109
Overhead Costs
Variable costs:		Per DLH
	Indirect labor	$3.00	$ 7,899.84	$ 7,831.99	$ 8,458.55	$ 9,135.23	$ 33,325.60
	Lubricants	$2.50	$ 6,583.20	$ 6,526.66	$ 7,048.79	$ 7,612.69	$ 27,771.34
	Power		$3.50	$ 9,216.48	$ 9,137.32	$ 9,868.30	$ 10,657.77	$ 38,879.87
	Other		$1.60	$ 4,213.25	$ 4,177.06	$ 4,511.22	$ 4,872.12	$ 17,773.66
Total variable costs		$ 10.60	$ 27,912.77	$ 27,673.02	$ 29,886.86	$ 32,277.81	$ 117,750.46
Fixed costs:			Per QTR
	Depreciation	$ 906.25	$ 906.25	$ 906.25	$ 906.25	$ 906.25	$ 3,625.00
	Supervisory salaries	$17,000.00	$ 17,000.00	$ 17,000.00	$ 17,000.00	$ 17,000.00	$ 68,000.00
	Insurance	$4,500.00	$ 4,500.00	$ 4,500.00	$ 4,500.00	$ 4,500.00	$ 18,000.00
	Rent		$3,800.00	$ 3,800.00	$ 3,800.00	$ 3,800.00	$ 3,800.00	$ 15,200.00
	Other		$500.00	$ 500.00	$ 500.00	$ 500.00	$ 500.00	$ 2,000.00
Total fixed costs		$ 26,706.25	$ 26,706.25	$ 26,706.25	$ 26,706.25	$ 26,706.25	$ 106,825.00
Total overhead costs			$ 54,619.02	$ 54,379.27	$ 56,593.11	$ 58,984.06	$ 224,575.46
Less: Noncash expenses			$ 906.25	$ 906.25	$ 906.25	$ 906.25	$ 3,625.00
Cash disbursements for overhead		$ 53,712.77	$ 53,473.02	$ 55,686.86	$ 58,077.81	$ 220,950.46
Predetermined Rates per Direct Labor Hour:
	Variable from above:					$ 10.60
	Fixed calculation:	Estimated fixed overhead for Year /		$106,825.00
			Estimated total labor hours for Year =		$ 11,108.53	$ 9.62
Assumptions:	Variable manufacturing overhead costs will include indirect labor, Lubricants, Power, and other, of
	$3.00	$2.50	$3.50	, and	$1.60	per direct labor hour, respectively.
	Fixed manufacturing overhead costs per quarter will include Supervisory salaries, Insurance, Rent and other
	of	$17,000	$4,500	$3,800	, and	$500	, respectively.

On manufacturing overhead budget	Where from/how calculated is depreciation for the 2nd quarter?
On manufacturing overhead budget	Where from/how calculated is cash disbursements for overhead for the 3rd quarter?