General manufacturing costs Whitman produced 25,000 units or components during the six-month period ended June 30. The actual variable manufacturing overheads incurred during this semester are presented below. Whitman's controller believes the variable FGF rate will be the same in the second half of the year. Stationery Electricity Indirect labor Other Total variable FGFs 59 400$ 25 000 50 000 7100 141 500 $ Fixed FGFs incurred during the first semester amounted to $ 90,000. The fixed FGFs for the year are budgeted as follows: Supervision Taxes Amortization Other Total fixed FGFs 54 000 $ 7200 86 400 32 400 180 000 $ Work to do: Suppose the company plans to produce 60,000 units during the year. Prepare a FGF budget for the semester ended December 31. It is not necessary to show calculations by month. PS: To solve this problem, you can use the different tables seen in class. These will help you answer the questions asked