Wells Enterprises manufactures a component that is processed successively by Department I and Department II. Manufacturing overhead is applied to units produced at the following budget costs:

	Manufacturing Overhead per Unit
	Fixed	Variable	Total
Department I	$15	$8	$20
Department II	12	6	15

These budgeted overhead costs per unit are based on the normal volume of production of 5,000 units per month. In January, variable manufacturing overhead in Department II is expected to be 25 percent above budget because of major scheduled repairs to equipment. The company plans to produce 8,000 units during January.

Required:

Prepare a budget for manufacturing overhead costs in January using three column headings: Total, Department I, and Department II. (Omit the "$" sign in your response.)

Wells Enterprises Budget for Manufacturing Overhead Costs
	Total	Dept. I	Dept. II
Fixed manufacturing overhead:
Dept. I:	$	$
Dept. II:			$
Variable manufacturing overhead:
Dept. I:
Dept. II:
Totals	$	$	$