Help. I am trying to complete a manufacturing overhead budget with this information.

The Greensburg Batting Company manufactures wood baseball bats. Greensburgs two primary products are a youth bat and an adult bat. Greensburg sells the bats to sporting goods companies. All sales are made on account. The youth bat sells for $35. The adult bat sells for $50. The highest sales occur in the first quarter of the year as retailers prepare for spring baseball season.

The Balance Sheet for Greensburg Batting Company at December 31, 2020 is as follows:

Assets

Current Assets:

Cash $20,000

Accounts Receivable 18,500

Raw Materials Inventory 9,000

Finished Goods Inventory 16,000

Total Current Assets $63,500

Property Plant and Equipment 130,000

Less: Accumulated Depreciation (70,000) 60,000

Total Assets $123,500

Liabilities

Current Liabilities:

Accounts Payable $11,600

Stockholders Equity

Common Stock $90,000

Retained Earnings 21,900

Total Stockholders Equity 111,900

Total Liabilities and Stockholders Equity $123,500

Additional Information for the first quarter of 2021 is as follows:

1. Forecasted Sales are 1,400 youth bats and 3,300 adult bats
2. Finished Goods Inventory on 12/31/20 includes 700 youth bats at $15 each and 550 adult bats at $10 each
3. Desired ending Finished Goods Inventory is 220 youth bats and 300 adult bats
4. Direct materials requirements are 40 ounces of wood for youth bats and 70 ounces of wood for adult bats. The cost of wood is $0.10 per ounce.
5. Raw Materials Inventory on 12/31/20 includes 90,000 ounces of wood at $0.10 per ounce.
6. Desired ending Raw Materials Inventory is 90,000 ounces.
7. Each bat requires 0.4 hours of direct labor at $26 per hour.
8. Variable manufacturing overhead is $0.30 per bat.
9. Fixed manufacturing overhead includes $1,300 per quarter in depreciation and $14,977 per quarter for other costs, such as insurance and taxes.
10. Fixed selling and administrative expenses include $13,000 per quarter for salaries, $3,500 per quarter for rent, $1,400 per quarter for insurance, and $450 per quarter for depreciation
11. Variable selling and administrative expenses include supplies at 1% of sales.