PA5. LO 7.2 Spree Party Lights overhead expenses are: $ 0.25 2. 1 Indirect material, pounds per unit Indirect material, cost per pound Indirect labor hours Indirect labor rate per hour Variable maintenance per unit Variable utilities per unit Supervisor salaries Maintenance salaries Insurance Depreciation $ 16.50 $ 0.75 $ 0.20 $10,000 $ 9,000 $ 3,000 $ 1,500 Prepare a manufacturing overhead budget if the number of units to produce for January, February, and March are 2,500, 3,000, and 2,700, respectively