The manufacturing overhead budget for Sheffield Corp.contains the following items. Variable costs Fixed costs Indirect materials $22.000 Supervision $17.200 Indirect labor 14,000 Inspection costs 1.000 Maintenance expense 10,000 Insurance expense 2.200 Manufacturing supplies 6,000 Depreciation 15.050 Total variable $52,000 Total fixed $35,450 The budget was based on an estimated 2,000 units being produced. During the past month, 1,600 units were produced, and the following costs incurred. Variable costs Fixed costs Indirect materials $22,600 Supervision $18.800 Indirect labor 13,600 Inspection costs 1,500 Maintenance expense 8,600 Insurance expense 2.300 Manufacturing supplies 4,900 Depreciation 14,750 Total variable $49.700 Total fixed $37,350 (b) How much should have been spent during the month for the manufacture of the 1,600 units? Total cost $ 19C Cloudy ^