Paulson Paint, Inc.Manufacturing Overhead BudgetFor the Year Ended December 31, 2019Magnificent Marvelous TotalPaintPaintNumber of supervisorsDirect labor employees needed3326Direct labor employees/supervisor88Supervisors needed549Manufacturing OverheadVariable overheadIndirect materials$109,375$85,316$194,691Utilities23,62518,42842,053Variable maintenance15,75012,28628,036Total variable overhead148,750116,030264,780Fixed OverheadSupervisor salaries283,250226,600509,850Supervisor fringe benefits70,81356,650127,463Supervisor health insurance11,2509,00020,250 Fixed maintenance7,0225,47812,500Insurance28,37022,13050,500Property taxes7,5845,91613,500Supplies3,5392,7616,300Depreciation - manufacturing153,818128,182282,000 Total fixed overhead565,647456,7161,022,363Total manufacturing overhead$714,397$572,746$1,287,142