Razmons Jewelers has accumulated the following budgeted overhead information (dollar amounts may include both fixed and variable costs).

	Direct Labor Hours
	2,000 hours			3,000 hours
Maintenance	$	12,000		$	17,000
Depreciation		8,000			8,000
Manager's salary		45,000			45,000
Indirect supplies		3,200			4,700
Utilities		1,000			1,200
Other		8,500			9,000

Use this information to create the overhead budget for 2,800 direct labor employee hours.

Budgeted Overhead
Maintenance
Depreciation
Managers salary
Indirect supplies
Utilities
Other