Waterways Corporation is continuing its budget preparations. Waterways had the following static budget and actual overhead costs for March.

$\backslash$table$[[\backslash$table$[[$WATERWAYS CORPORATION$],[$Manufacturing Overhead Budget$],[($Static$)$ For the Month of March$]],],[$Budgeted production in units,$126,000],[$Budgeted costs,$],[$Indirect materials,$$6,300$