Overhead Budget Johnston Company deans and applies powder coat paint to metal items on a job-order basis. Johnston has budgeted the following amounts for various overhead categories in the coming year. Supplies) Gas Indirect labor Supervision $216,000 50,000 176,000 73,500 Depreciation on equipment 47,000 Depreciation on the buliding Rental of special equipment 40,000 11,000 Electricity (for lighting, heating, and air conditioning), 28,900 Telephone 4,300 Landscaping service 1,200 Other overhead 50,000 kanoo In the coming year, Johnston expects to powd 120,000 units. Each unit takes 1.3 direct labor hours. Johnston has found that supplies and gas (used to run the drying ovens all units pass through the drying ovens after powder coat paint is applied) tend to vary with the number of units produced. All other overhead categories are considered to be Oved Required: 1. Cakulate the number of direct labor hours Johnston must budget for the coming year. Calculate the variable overhead rate. Calculate the total foced overhead for the coming year. When required, round your answers to the nearest cent and use the rounded answers in subsequent requirements.