Spree Party Lights overhead expenses are:

Indirect material, pounds per unit0.15Indirect material, cost per pound$2Indirect labor hours1Indirect labor rate per hour$16.00Variable maintenance per unit$0.75Variable utilities per unit$0.10Supervisor salaries$10,000Maintenance salaries$8,000Insurance$4,000Depreciation$1,500

Prepare a manufacturing overhead budget if the number of units to produce for January, February, and March are 2,500, 2,900, and 2,600, respectively.