Please find Manufacturing Overhead & Selling and Administrative Budget using the information below (included Sales and Labor budget)

3. Direct Labor Labor requires 12 minutes per unit for completion and is paid at a rate of $8 per hour. 4. Manufacturing Overhead Indirect materials Indirect labor Utilities Maintenance Factory supervisor's salary Factory Depreciation Property taxes Insurance Repairs $0.30 per labor hour $0.50 per labor hour $0.45 per labor hour $0.25 per labor hour $42,000 per month $16,800 per month $ 2,675 per month $ 1,200 per month $ 1,300 per month 5. Selling and Administrative expenses Salaries Advertising Insurance Office Depreciation Other fixed costs Commission $72,000 per month $15,000 per month $ 1,400 per month $ 2,500 per month $3,000 per month $0.25 per unit of sales Months January February Quarter Sales 113,000 112,500 March 116,000 $12 $1,392,000 Price $12 $12 $1,356,000 $12 $4,098,000 Revenue $1,350,000 January February March Quarter Units to be produced 111,960 113,590 115,950 341,500 Direct labor per unit (hour) 0.2 0.2 0.2 0.2 Total required direct labor hours 22,392 22,718 23,190 68,300 $8 $8 Direct labor cost per hour Total direct labor cost $8 $179,136 $8 $546,400 $181,744 $185.520