Google Search https://commerce.4... Chapter 20: The Budgeting Process 5. Overhead budget: Bathworks Overhead Budget For the Year Ended December 31 Quarter N m Year Variable overhead costs: Factory supplies ($0.05) 195 Employee benefits ($0.25) 975 Inspection ($0.10) 390 Maintenance and repairs ($0.15) 585 Utilities ($0.05) 195 Total variable overhead costs $2,340 Total fixed overhead costs 4,300 Total overhead costs $6,640 Note: The figures in parentheses are variable costs per unit. 6. Selling and administrative expenses budget: Bathworks Selling and Administrative Expenses Budget