Butler Corporation has forecast production for the next four months as follows: July 1 4 , 7

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Butler Corporation has forecast production for the next four months as follows: July $14, 700$ units, August $16, 300$ units, September $17, 600$ units, and October $18, 100$ units. Manufacturing overhead is budgeted to be $ $18, 000 ($ depreciation $ $2, 000,$ supervision $ $7, 000,$ factory lease $ $1, 500,$ maintenance $ $4, 000,$ training $ $3, 500)$ plus $ $5$ per unit produced $($ $ $3$ indirect materials, $ $2$ utilities $) .$