Manufacturing overhead budget January February March April ** May Total production 55,289 34,526 48,339 57,707 x Unit Overhead rate S 5 S 5 S 5 S Variable manufacturing overhead budge $ 172,629 + Fixed manufacturing overhead Budget S Total manufacturing overhead budget $ 276,444 8.862 $ 285,306 $ 181,491 **As june month production budget is not estimated we can calculate manufacturing overhead requirement budget may month $ 241,697 288,534 S 8.862 S 8.862 S 8.862 NA $ 250,559 $ 297,396