The Osborne Company is in the process of preparing its manufacturing overhead budget for the upcoming year. Sales are projected to be 44,000 units. Information about the various manufacturing overhead costs follows: B Click the icon to view the manufacturing overhead cost information.) Requirement Prepare the manufacturing overhead budget for the Osborne Company for the upcoming year. Prepare the manufacturing overhead budget by first calculating the total variable manufacturing overhead, then calculate the total fixed manufacturing overhead and total manufacturing overhead. The Osborne Company Manufacturing Overhead Budget For the upcoming Year - X Data table Projected Sales (Units) Variable manufacturing overhead costs: Variable rate Indirect materials per unit Total fixed costs $ Indirect materials. Supplies 1.10 $ 1.00 Indirect labor Supplies Indirect labor Plant utilities $ 0.30 $ 69,000 Plant utilities. $ 0.20 $ 35,000 Repairs and maintenance 0.40 $ Total variable manufacturing overhead 13,000 40,000 $ Repairs and maintenance. $ Depreciation on plant and equipment.. Insurance on plant and equipment ... Plant supervision. ... $ 22,000 $ 60,000