Wilber, Inc. Manufacturing Overhead Budget For the Year Ended December 31 First Second Third Fourth Quarter Quarter Quarter Quarter Total Budgeted kits to be produced 300 120 550 800 1,770 0.90 $ 0.90||$ 0.90 $ 0.90 $ 0.90 VOH cost per kit Budgeted VOH 270.00 $ 108.00 $ 496.00 $ 720.00 $ 1,593.00 150.00 150.00 150.00 150.00 Budgeted FOH 600.00 $ Budgeted manufacturing overhead costs 420.00 $ 258.00||$ 645.00 $ 870.00 $ 2,193.00 Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate 75.00 30.00 137.50 200.00 442.50 $ 2,193.00 $ 4.96