Joshua Hill, Crane & Hill Fabricators' production manager, has just completed the company's production budget and direct labor budget for the first quarter. Budgeted unit sales + Budgeted ending inventory Total units required - Beginning inventory Budgeted production January 20,000 5,600 25,600 2,200 23,400 February 28,000 6,400 34,400 5,600 28,800 March 32,000 6,600 38,600 6,400 32,200 Quarter 80,000 6,600 86,600 2,200 84,400 Budgeted production Standard DLH per unit Total DLH required Standard wage rate Budgeted DL cost January 23,400 0.20 4,680 $15 $70,200 February 28,800 0.20 5,760 $15 $86,400 March 32,200 0.20 6,440 $15 $96,600 Quarter 84,400 0.20 16,880 $15 $253,200 He has identified the following monthly expenses that will be needed to support the company's manufacturing process. Variable Overhead per DLH Depreciation Indirect materials Indirect labor Utilities Property taxes Maintenance Fixed Overhead per month $30,000 18,000 20,000 19,000 4,300 4,000 $1.20 $0.20 $0.15 $0.20 The company applies manufacturing overhead based on direct labor hours, and the current predetermined rates are $12.25 per direct labor hour for fixed manufacturing overhead and $1.75 per direct labor hour for variable manufacturing overhead. Prepare Crane & Hill's manufacturing overhead budget for the first quarter. (Round per unit answers to 2 decimal places, e.g. 52.75 and all other answers to decimal places, e.g. 5,275.) January February March DLH worked VOH per DLH $ $ $ Budgeted VOH Budgeted FOH Total Budgeted MOH Noncash MOH items Depreciation Total Cash MOH cost $ $ $ $ FA The company applies manufacturing overhead based on direct labor hours, and the current predetermined rates are $12.25 per direct labor hour for fixed manufacturing overhead and $1.75 per direct labor hour for variable manufacturing overhead. Prepare Crane & Hill's manufacturing overhead budget for the first quarter. (Round per unit answers to 2 decimal places, e.g. 52.75 and all other answers to decimal places, e.g. 5,275.) January February March Quarter $ $ $ $ $ $ $ $ $