Selmer Company manufactures tablecloths. Sales have grown rapidly over the past 2 year. Selmer has decided to install a budgetary control system for 2019. The following Data was used to develop the master manufacturing budget for the Ironing Department. Annual Fixed Cost $42.000.00 $18,000.00 $12,000.00 $24,000.00 $96,000 Rate per Direct Variable Costs Labor Hour Total $ Indirect Labor $0.40 $192,000 Supervision Indirect Material $0.50 $240,000 Depreciation Factory Utilities $0.30 $144,000 Insurance Factor Repairs $0.20 $96,000 Rent $672,000 It was estimated that total labor hour worked in 2019 will be 480,000 hours Butget Direct labor hours are as follows: 1st Quarter 2019 105.000 2nd Quarter 2019 120.000 3rd Quartet 2019 135,000 4th Quarter 2019 120,000 480,000 Prepare the Monthly budget for 2019 Selmer Company Overhead Budget - Ironing Department For the year ending 12/31/19 Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec Total Varriabe Costs Indirect Labor Indirect Material Factory Utilities Factor Repairs Total Variable Fixed Costs Supervision Depreciation Insurance Rent Total Fixed Total Cost