Joshua Hill, Sheffield & Hill Fabricators' production manager, has just completed the company's production budget for the first quarter.

		January		February			March			Quarter
Budgeted Direct Labor Hours for Production		5,880		5,840			6,460			18,180

He has identified the following monthly expenses that will be needed to support the company's manufacturing process.

		Fixed Overhead per month			Variable Overhead per DLH
Depreciation		$35,000
Indirect materials		18,200			$1.20
Indirect labor		31,000			$0.20
Utilities		18,000			$0.15
Property taxes		4,300
Maintenance		6,000			$0.20

The company applies manufacturing overhead based on direct labor hours, and the current predetermined rates are $13.75 per direct labor hour for fixed manufacturing overhead and $1.75 per direct labor hour for variable manufacturing overhead. Prepare Sheffield & 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 0 decimal places, e.g. 5,275.)

		January		February		March		Quarter
select an opening manufacturing overhead budget item VOH per DLHBudgeted VOHBudgeted FOHDLH workedDepreciation		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select an item VOH per DLHDLH workedDepreciationBudgeted FOHBudgeted VOH		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places
select a summarizing line for the first part Budgeted FOHVOH per DLHDepreciationBudgeted VOHDLH worked		enter a total amount for the first part		enter a total amount for the first part		enter a total amount for the first part		enter a total amount for the first part
select an item VOH per DLHDLH workedBudgeted FOHBudgeted VOHDepreciation		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a summarizing line for the second part Total Cash MOH costTotal Budgeted VOHNoncash MOH itemsTotal Budgeted FOHTotal Budgeted MOH		enter a total amount for the second part		enter a total amount for the second part		enter a total amount for the second part		enter a total amount for the second part
select an opening section name Noncash MOH itemsTotal Budgeted VOHTotal Cash MOH costTotal Budgeted FOHTotal Budgeted MOH
select an item DepreciationBudgeted VOHBudgeted FOHVOH per DLHDLH worked		enter a total amount		enter a total amount		enter a total amount		enter a total amount
select a closing manufacturing overhead budget item Noncash MOH itemsTotal Budgeted VOHTotal Budgeted FOHTotal Cash MOH costTotal Budgeted MOH		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount