Johnston Company cleans and applies powder coat paint to metal items on a job-order basis. Johnston has budgeted the following amounts for various overhead categories in the coming year. Supplies Gas Indirect labor Supervision $217,000 57,000 178,000 74,500 Depreciation on equipment 53.000 Depreciation on the buliding 41,000 Rental of special equipment 14,000 Electricity (for lighting, heating, and air conditioning) 28,700 Telephone 5.000 Landscaping service 1,100 Other overhead 52,000 In the coming year, Johnston expects to powder coat 160,000 units. Each unit takes 1.4 direct labor hours. Johnston has found that supplies and gas (used to run the drying ovens-all units pass through the drying ovens after powder coat paint is applied) tend to vary with the number of units produced. All other overhead categories are considered to be fixed.