Question 21 For ABC Ltd., is preparing its manufacturing overhead budget for 2020. Relevant data consist of the following information Units to be produced Direct labor time Variable overhead costs per direct labor hour First quarter. 10,000 Second quarter, 12,000 1.5 hours per unit Indirect materials $0.80 Indirect labor $1.20 First quarter, $15,000 Second quarter, $20,000 Fixed overhead costs Budgeted total manufacturing overhead for the second quarter is A $56,000 . $36.000 C. $45.000 D $44,000