Waterways Corporation is continuing its budget preparations. Waterways had the following static budget and overhead costs for March 2017. WATERWAYS CORPORATION Manufacturing Overhead Budget (Static) For the Month of March 2017 117,500 Budgeted production in units Budgeted costs Indirect materials Indirect labor Utilities Maintenance Salaries Depreciation Property taxes Insurance Janitorial $5,875 14,100 11,750 8,225 42,000 16,800 3,000 1,200 1,500 $104,450 Total budgeted costs