Manufacturing Overhead Budget 2018 Q1 Q2 Q3 Variable Manufacturing Overhead: Machine Hours BBJ 8,475 8,645 8,818 Machine Hours EBJ 5,082 5,184 5,287 Machine Hours JBJ 3,511 3,581 3,652 Total Machine Hours 17,068 17,409 17,757 Applied Variable Overhead $ 119,474 $ 121,863 $ 124,301 Fixed Manufacturing Overhead: Building costs (taxes, insurance, etc.) 13,500 $ 13,500 13,500 Depreciation 8,100 $ 20,600 $ 20,600 Salaries and benefits for indirect personnel 25,200 $ 25,200 $ 25,200 Total Cost $ 166,274 $ 181,163 $ 183,601 Pre-determined Overhead Rate: $ 10.19 Note to students: Be sure to increase depreciation for new equipment purchases. 50,000 $ 4,167