The budgeted variable MOH rate at is $5.20/machine hour, where every unit requires 3 machine hours. Additionally, the following fixed MOH costs are anticipated for the production: depreciation of $2,900, insurance of $400, supervisor salaries of $5,500, and property taxes of $1,000. Assuming budgeted production this month is $8,200 units, prepare the MOH budget for the month, reporting both total budgeted MOH costs and the cash outlay requirements for MOH