Patrick Inc. makes industrial solvents. Budgeted direct labor hours for the first 3 months of the coming year are:

January	13,140
February	12,300
March	15,075

The variable overhead rate is $0.70 per direct labor hour. Fixed overhead is budgeted at $2,660 per month.

Required:

Prepare an overhead budget for the months of January, February, and March, as well as the total for the first quarter. Do not include a multiplication symbol as part of your answer. Round total variable overhead and total overhead to the nearest dollar.

Patrick Inc. Overhead Budget For the Coming First Quarter

Overhead:	January	February	March	Total
Total direct labor hrs
Variable overhead rate
Total variable overhead
Add: Fixed overhead
Total overhead