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	$0.70
Variable utilities per unit	$0.10
Supervisor salaries	$11,000
Maintenance salaries	$8,000
Insurance	$3,000
Depreciation	$1,500

Prepare a manufacturing overhead budget if the number of units to produce for January, February, and March are 2,500, 3,000, and 2,600, respectively.

Spree Party Lights Manufacturing Overhead Budget For the Quarter Ending January - March

	January	February	March
Units to Produce	fill in the blank 1	fill in the blank 2	fill in the blank 3
Variable Costs
DepreciationIndirect MaterialInsuranceMaintenance SalariesSupervisory SalariesDepreciation	$Depreciation	$Depreciation	$Depreciation
DepreciationIndirect LaborInsuranceMaintenance SalariesSupervisory Salaries	- Select -	- Select -	- Select -
DepreciationInsuranceMaintenance SalariesMaintenanceSupervisory Salaries	- Select -	- Select -	- Select -
DepreciationInsuranceMaintenance SalariesSupervisory SalariesUtilities	- Select -	- Select -	- Select -
Total Variable Manufacturing Costs	$fill in the blank 20	$fill in the blank 21	$fill in the blank 22
Fixed Costs
Indirect LaborIndirect MaterialMaintenanceSupervisory SalariesUtilities	$- Select -	$- Select -	$- Select -
Indirect LaborIndirect MaterialMaintenance SalariesMaintenanceUtilities	- Select -	- Select -	- Select -
Indirect LaborIndirect MaterialInsuranceMaintenanceUtilities	- Select -	- Select -	- Select -
DepreciationIndirect LaborIndirect MaterialMaintenanceUtilities	- Select -	- Select -	- Select -
Total Fixed Manufacturing Costs	$fill in the blank 39	$fill in the blank 40	$fill in the blank 41
Total Manufacturing Overhead	$fill in the blank 42	$fill in the blank 43	$fill in the blank 44