Waterways Corporation is continuing its budget preparations. Waterways had the following static budget and actual overhead costs for March. WATERWAYS CORPORATION Manufacturing Overhead Budget (Static) For the Month of March Budgeted production in units 116,000 Budgeted costs Indirect materials $5,800 Indirect labor 12,760 Utilities 11.600 Maintenance 8,120 Salaries 41,200 Depreciation 16,400 Property taxes 3,200 \begin{tabular}{lr} Insurance & 1,100 \\ Janitorial & 1,300 \\ \hline Total budgeted costs & $101,480 \\ \hline \end{tabular} WATERWAYS CORPORATION Manufacturing Overhead Costs (Actual) For the Month of March Production in units Waterways produced 117,000 units in March rather than the budgeted number of units. Prepare a fiecible overhead budget bssed on the following amounts produchd iHiat indirnct materiak indiect laboc, usilities, and mainterunce are variable costs. The other budgeted conts are fiven conts. (Round unit costs to 2 decimal ploces es. 2.25 . (bst variatile costu before fixed conts) (1) 114,000 units (2) 115,000 units (3) 116,000 uruts (4) 117,000 unita (5) 118,000 units