Answer:
<em>Overhead Q1 Q2 Q3 Q4</em>
Total $110,580 $117,465 $125,970 $83,070
Explanation:
Manufacturing overheads include all of Indirect Manufacturing costs (Variable and Fixed).
<u>Calculation of manufacturing overhead budget for the year</u>
<em>Overhead Q1 Q2 Q3 Q4</em>
<em>Total Hours Budgeted 15,600 18,150 21,300 25,500</em>
Variable Overheads :
Indirect Materials $10,920 $12,705 $14,910 $17,850
Indirect Labor $20,280 $23,595 $27,690 $33,150
Maintenance $10,920 $12,705 $14,910 $17,850
Fixed Overheads :
Supervisory salaries $36,850 $36,850 $36,850 $36,850
Depreciation $17,390 $17,390 $17,390 $17,390
Maintenance $14,220 $14,220 $14,220 $14,220
Total $110,580 $117,465 $125,970 $83,070