Spree Party Lights overhead expenses are:

Indirect material, pounds per unit	0.30
Indirect material, cost per pound	$2
Indirect labor hours	1
Indirect labor rate per hour	$16.50
Variable maintenance per unit	$0.70
Variable utilities per unit	$0.20
Supervisor salaries	$9,000
Maintenance salaries	$8,000
Insurance	$3,000
Depreciation	$1,400

Prepare a manufacturing overhead budget if the number of units to produce for January, February, and March are 2,400, 3,100, and 2,800, respectively.

Spree Party Lights
Manufacturing Overhead Budget
For the Quarter Ending January - March
	January	February	March
Units to Produce
Variable Costs
?	$	$	$
?
?
?
Total Variable Manufacturing Costs	$	$	$
Fixed Costs
?	$	$	$
?
?
?
Total Fixed Manufacturing Costs	$	$	$
Total Manufacturing Overhead	$	$	$