Sch. 5: Overhead each month is estimated using a flexible budget formula. Activity is measured in DL hours. Fixed and variable overhead costs are as follows Overhead Category Fixed Cost per Month Variable Cost per DL Hour Supplies $1.25 Power $0.60 Maintenance $11,300 $1.40 Supervision $14,000 Depreciation $50,000 RE & PP Taxes $8,700 Other $60,000 $1.90 Month Units January 9,500 February 9,000 March 10,500 April 13,000 May 13,500 The unit selling price for the wiring harness assembly is $130. -2345678ad2 12 A 1 B C E F G H I J Schedule 5: Overhead Budget January February March Quarter 1 April Budgeted Direct Labor Hours Variable OH Rate Budgeted Variable OH Budgeted Fixed OH 9 Total OH Cost 10