The Cadieux Company is in the process of preparing its manufacturing overhead budget for the upcoming year. Sales are projected to be 49,000 units. Information about the various manufacturing overhead costs follows: (Click the icon to view the manufacturing overhead cost information.) Requirement Prepare the manufacturing overhead budget for the Cadieux Company for the upcoming year. Prepare the manufacturing overhead budget by first calculating the total variable manufacturing overhead, and then calculate the total fixed manufacturing overhead and total manufacturing overhead. Manufacturing overhead cost Variable rate per unit Total fixed costs Indirect materials. $0.80 $1.15 $0.50 $67,000 $0.20 $31,000 $0.45 Supplies Indirect labour Plant utilities. .. Repairs and maintenance. Depreciation on plant and equipment. .... Insurance on plant and equipment .. Plant supervision $11,500 $56,000 $20,000 $74,000 The Cadieux Company Manufacturing Overhead Budget For the Upcoming Year Projected Sales Variable manufacturing overhead costs: Indirect materials Supplies Indirect labour Plant utilities Repairs and maintenance Total variable manufacturing overhead Fixed manufacturing overhead costs: Indirect labour Plant utilities Repairs and maintenance Depreciation on plant and equipment Insurance on plant and equipment Plant supervision Total fixed manufacturing overhead Total manufacturing overhead