Vista Electronics, Inc. manufactures two different types of coils used in electric motors. In the fall of the current year, Erica Becker, the controller, compiled the following data.

Sales forecast for 20x0 (all units to be shipped in 20x0):

Product	Units			Price
Light coil		62,000		$	320
Heavy coil		42,000			420

Raw-material prices and inventory levels:

Raw Material	Expected Inventories, January 1, 20x0				Desired Inventories, December 31, 20x0				Anticipated Purchase Price
Sheet metal		40,000	lb.			44,000	lb.		$	15
Copper wire		37,000	lb.			40,000	lb.			9
Platform		6,200	units			7,200	units			5

Use of raw material:

	Amount Used per Unit
Raw Material	Light Coil				Heavy Coil
Sheet metal		5	lb.			6	lb.
Copper wire		3	lb.			4	lb.
Platform						2	unit

Direct-labor requirements and rates:

Product	Hours per Unit				Rate per Hour
Light coil		3			$	10
Heavy coil		5				15

Finished-goods inventories (in units):

Product	Expected January 1, 20x0				Desired December 31, 20x0
Light coil		27,000				32,000
Heavy coil		7,500				8,500

Production overhead:

Overhead Cost Item	Activity-Based Budget Rate
Purchasing and material handling	$	0.60	per pound of sheet metal and copper wire purchased
Depreciation, utilities, and inspection	$	5.00	per coil produced (either type)
Shipping	$	1.00	per coil shipped (either type)
General production overhead	$	3.00	per direct-labor hour

Prepare the production-overhead budget (in dollars) for 20x0.