Earthworks Ltd. produces clay pots. Projected sales and production for 2019 are as follows: 2019 1 2 3 4 Quarter (Jan-Mar) (Apr - Jun) (Jul - Sep) (Oct - Dec) Expected Sales (units) 20,000 23,000 28,000 25,000 Unit Selling Price $25 $25 $25 $25 Expected Production (units) 23,100 24,000 27,400 25,200 Manufacturing overhead consists of variable costs of $5 per unit and fixed costs of $90,000 per quarter. Selling and administrative expenses consist of sales commissions of 10% of sales and annual fixed costs of $800,000. a) What is the total budgeted manufacturing overhead for the First (1st) quarter? b) What are the total budgeted Selling, General and Administrative expenses for the First (1st) quarter? Please enter your answer using the following format: $### ### Do not enter decimals. Example: Five thousand dollars is entered as $5,000 Blank # 1 Blank # 2