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Problem 1 Electric Company estimates that 360,000 direct labor hours will be worked during 2019 in the Fixing Department. On this basis, the following budgeted manufacturing overhead data are computed. Variable Overhead Costs Indirect labor $72,000 Indirect material 54,000 Repairs 36,000 Utilities 28,800 Lubricants 18,000 Total $208.800 Fixed Overhead Costs annually Supervision $75,000 Depreciation 30,000 Insurance 12.000 Rent 9,000 Property taxes 6,000 Total $132.000 It is estimated that direct labor hours worked each month will range from 18,000 to 24,000 hours. During January, 20,000 direct labor hours were worked, and the following overhead costs were incurred. Variable Overhead Costs Indirect labor $6.300 Indirect material 2,500 Repairs 2.700 Utilities 1.900 Lubricants Total $14.230 Phed Overhead Costs Supervision Depreciation 56.250 2.500 1.000