Basic Sound, Inc. expects variable manufacturing costs to fluctuate with direct labor hours. Management expects indirect labor costs to be $1.70 per hour, indirect materials to be $2.60 per hour, utility costs to be 1.40 per hour and machine maintenance costs to be $0.40 per hour. Quarterly manufacturing fixed costs are expected to include FCC inspections of $2,000, depreciation of $5,000. property taxes of $2,000, and insurance of $458. 376 AI Baie sound. In Manufacturing Overhead Budget For the Year Ending December 31, 20x3 Q1 Q3 Q4 Year Q2 Variable Costs: Indirect materials Indirect labor Utilities Maintenance Total Variable Costs Fixed Costs: Inspections Depreciation Property Taxes Insurance Total Fixed Costs Total Mfg. Overhead Direct labor hours Manufacturing overhead rate per direct labor hour 377 Basic Sound, Inc. expects variable manufacturing costs to fluctuate with direct labor hours. Management expects indirect labor costs to be $1.70 per hour, indirect materials to be $2.60 per hour, utility costs to be 1.40 per hour and machine maintenance costs to be $0.40 per hour. Quarterly manufacturing fixed costs are expected to include FCC inspections of $2,000, depreciation of $5,000. property taxes of $2,000, and insurance of $458. 376 AI Baie sound. In Manufacturing Overhead Budget For the Year Ending December 31, 20x3 Q1 Q3 Q4 Year Q2 Variable Costs: Indirect materials Indirect labor Utilities Maintenance Total Variable Costs Fixed Costs: Inspections Depreciation Property Taxes Insurance Total Fixed Costs Total Mfg. Overhead Direct labor hours Manufacturing overhead rate per direct labor hour 377