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24) Manufacturing Overhead Budget. The production budget for Kaminski Products shows the company expects to produce 500 units in the first quarter. Assume variable overhead cost per unit is $5 for indirect materials, S8 for indirect labor, and $3 for other items Fixed overhead cost per quarter is $30,000 for salaries, $20,000 for rent, and $8,000 for depreciation. Prepare a manufacturing overhead budget for the first quarter using Figure 9.7 "Manufacturing Overhead Budget for Jerry's Ice Cream" as a guide (Hint: you are preparing a manufacturing overhead budget for the first quarter only.)