Spree Party Lights overhead expenses are: Indirect material, pounds per unit 0.15 Indirect material, cost per pound $2 Indirect labor hours 1 Indirect labor rate per hour $16.00 Variable maintenance per unit $0.75 Variable utilities per unit $0.10 Supervisor salaries $9,000 Maintenance salaries $10,000 Insurance $4,000 Depreciation $1,400 Prepare a manufacturing overhead budget if the number of units to produce for January, February, and March are 2,500, 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