Marine Enterprises has developed the following unit costs for the production of one of its products, based on a normal activity of 10,000 units per month Direct materials Direct labor Variable overhead Fixed overhead 2.0 pounds @ $12 = $24.00 1.5 hours @ $15 = $22.50 120% of direct labor cost 140% of direct labor cost What is the total amount of overhead included in the overhead budget for a month in which production is expected to be 11,000 units? O $612,000 O $643,500 O $600,000 $594,000