Joshua Hill, Waterway & Hill Fabricators' production manager, has just completed the companys production budget and direct labor budget for the first quarter.

		January		February		March		Quarter
Budgeted unit sales		21,000		28,000		32,000		81,000
+ Budgeted ending inventory		5,600		6,400		7,200		7,200
Total units required		26,600		34,400		39,200		88,200
- Beginning inventory		2,400		5,600		6,400		2,400
Budgeted production		24,200		28,800		32,800		85,800

		January		February		March		Quarter
Budgeted production		24,200		28,800		32,800		85,800
Standard DLH per unit		0.20		0.20		0.20		0.20
Total DLH required		4,840		5,760		6,560		17,160
Standard wage rate		$20		$20		$20		$20
Budgeted DL cost		$96,800		$115,200		$131,200		$343,200

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		$32,000
Indirect materials		18,400			$1.20
Indirect labor		25,000			$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 $13.00 per direct labor hour for fixed manufacturing overhead and $1.75 per direct labor hour for variable manufacturing overhead. Prepare Waterway & 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.)