prepare manufacturing overhead budget of second quarter when the direct labour of April, may and June are 27625, 28875, and 30375 respectively Manufacturing Overhead Indirect materials $0.40 per labour hour Indirect labour $0.60 per labour hour Utilities $0.50 per labour hour Maintenance $0.30 per labour hour Salaries $44,200 per month Depreciation $15,000 per month Property taxes $2,150 per month Insurance $1,200 per month Janitorial $2,500 per month