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 113,000 Budgeted costs Indirect materials $5,650 Indirect labor 14,690 Utilities 11,300 Maintenance 7,910 Salaries 41,800 Depreciation 16,900 Property taxes 2,800 Insurance 1,200 Janitorial 1,600 Total budgeted costs $103,850