please help complete the budget

CamDrone Manufacturing Overhead Budget For the year ended December 31, 2020 January Feburary March April May June Production in Units July August September October 103 170 November Variable overhead rate per unit 180.25 180.25 170 December Year 383 1,084 1,211 A HA HA HA 180.25 180.25 180.25 978 701 361 786 1,254 180.25 Variable manufacturing overhead 18.476 $ 30.643 30.643 $ $ 68.946 $ 180.25 $ 180.25 $ 180.25 1,275 218.328 $ $ 180.25 $ 180.25 180.25 195,346 126.400 65.115 $ Fixed manufacturing overhead: 176.194 141.722 225.988 $ 229.819 Supervisor Salaries Amortization of Plant & Equipment Insurance Training and Development Property and Business Taxes Other Total fixed manufacturing OH Total manufacturing OH Less: Amortization of Plant & Equipment * Less: Prepaid Insurance ** Less: Prepaid Property and Business Taxes ** Cash disbursements for manufacturing OH $ * Amortization is a non-cash expense ** Prepaid expenses addressed as separate line items in Cash BudgetManufacturing Costs and Inventory 3. Each camera drones spends a total of 6.75 hours in production. 4. Due to the highly technical nature of CamDrone's manufacturing process, CamDrone's direct labour rate has averaged $36.00 per hour for 2019. This rate already includes the employer's portion of employee benefits. A new collective agreement is being negotiated, with a 3% pay increase anticipated effective January 1, 2020. 5. Each CamDrone requires 1.55kg of direct materials. During 2019, the average cost of direct materials was $61/kg. The supplier of the direct materials tends to be somewhat erratic, so CamDrone finds it necessary to maintain a direct materials inventory balance equal to 40% of the following month's production needs as a precaution against stock-outs. 6. Due to the similarity of the equipment in each of the production stages and the company's concentration on a single product, manufacturing overhead is allocated based on volume (i .e. the units produced). The variable manufacturing overhead rate for 2019 is $175/unit, consisting of: Plant & Equipment Maintenance $73 Utilities 45 Indirect Materials 37 Other m $115 7. The fixed manufacturing overhead costs for 2019 are as follows: Supervisor's salary $ 181,800 Amortization of Plant & Equipment 132,000 Insurance 84,000 Training & Development 54,750 Property and Business Taxes 48,000 Other 30,000 Elig Amortization is calculated using the straightline method, with no amortization calculated in the year capital assets are acquired. 8. Aside from amortization, all other manufacturing costs are expected to increase by 3% in 2020 due to ination. 9. From previous experience, management has determined that an ending finished goods inventory equal to 25% of the next month's sales is required to efficiently meet customer demands