Joshua Hill, Bates & Hill Fabricators' production manager, has just received the company's sales budget for the first quarter: Budgeted unit sales Budgeted ending inventory Total units required Beginning inventory Budgeted production January February March 13,300 2,204 15,504 2,660 12,844 7,600 2,964 10,564 2,128 8,436 Quarter 35,720 2,204 37,924 2,128 35,796 14,820 2,660 17,480 2,964 2,5 14,516 Its manufacturing overhead budget for the first quarter is as follows DLH worked VOH per DLH Budgeted VOH Budgeted FOH Total Budgeted MOH Noncash MOH items January February March Quarter 8,949 $0.70 6,264 128,250 134,514 2,109 $0.70 1,476 42,750 44,226 3,629 $0.70 2,540 42,750 45,290 3,211 $0.70 2,248 42,750 44,998 Depreciation Total Cash MOH cost 11,400 11,400 11,400 34,200 $32,826 $33,890$33,598 $100,314