Sipacore Industrial has estimated that production for the next five quarters will be:

Production Information
1st quarter, 2017		49,000 units
2nd quarter, 2017		44,000 units
3rd quarter, 2017		53,000 units
4th quarter, 2017		43,000 units
1st quarter, 2018		51,000 units

Sipacore has overhead costs as follows:

Variable Costs				Fixed Costs per Quarter
Indirect material		$3.30 per unit		Supervisory salaries		$75,000
Indirect labor		2.60 per unit		Factory depreciation		35,000
Utilities		0.70 per unit		Other		5,800

Prepare quarterly manufacturing overhead budgets for Sipacore Industrial for 2017. (List variable cost items first.)

Blanks: total variable OH, units to be produced, fixed costs, factory depreciation, other fixed cost, variable costs, supervisory salaries, indirect material, total fixed OH, indirect labor, utilities

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Year Hantera