The budgeted variable-MOH rate at Concord Corp. is $5.40/machine hour, where every unit requires 2 machine hours. Additionally, the following fixed-MOH costs are anticipated for production: depreciation of $2,700, insurance of $500, supervisor salaries of $5,700, and property taxes of $1,100. 

Assuming budgeted production this month is 8,900 units, 

prepare the MOH budget for the month, reporting both total budgeted MOH costs and the cash outlay requirement for MOH.

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