Galactic Incorporated manufactures flying drone toys. Sales units for January, February, March, April, and May were 340, 320, 392, 352, and 420 respectively. Budgeted production in units for January, February, and March were 335, 338, and 382 respectively. Each unit requires 3 direct labor hours and Galactics hourly labor rate is $17 per hour. The companys variable overhead is $6.00 per unit produced and its fixed overhead is $5,700 per month.

Required:

Determine the Galactic's manufacturing overhead budget for the first quarter.