Wells Enterprises manufactures a component that is processed successively by Department I and Department Il Manufacturing overhead is applied to units produced at the following budget costs. Manufacturing overhead per Fixed Variable Total Department I Department II $ 25 18 s 33 24 These budgeted overhead costs per unit are based on the normal volume of production of 10.000 units per month. In January, variable manufacturing overhead in Department lI is expected to be 15 percent above budget because of major scheduled repairs to equipment. The company plans to produce 12,000 units during January Prepare a budget for manufacturing overhead costs in January using three column headings: Total, Department I, and Department II Budget for Manufacturing Overhead Costs Total Dept. Fixed manufacturing overhead Dept.1 & II Variable manufacturing overhead Dept I & Totals