Question 3 (10 points) Mega Inc. is a manufacturer that makes one product. Budgeted sales, hours and costs for the upcoming year ending December 31, 2021 are as follows Budgeted unit sales Budgeted direct labour hours January to June 27,000 35,000 July to December 36,000 40,000 Variable selling and administration Variable manufacturing overhead Insurance on the office Property taxes on the factory Production manager salary Office salaries $ 1.25 per unit sold 1.25 per direct labour hour 15,000 per year paid in March 24,000 per year, paid in August 90,000 per year 62,000 per year Required: Prepare a manufacturing overhead budget in good form using the information provided. (10 marks)