P10.1, AN Kapoor Ltd. estimates that 300,000 direct labor hours will be worked during the coming year, 2020, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year.

J. Fixed overhead costs Variable overhead costs Supervision 96,000 Indirect labor 126,000 Depreciation 72,000 Indirect materials 90,000 Insurance 30,000 Repairs 69,000 Rent 24,000 Utilities 72,000 Property taxes 1 8,000 Lubricants 1 8,000 240,000 375,000