Homework problem #$5$:

Probe Corporation is preparing its manufacturing overhead budget. The company uses direct

labor$-$hours as its overhead allocation base. The direct labor budget for the upcoming quarter is

as follows:

The company's variable manufacturing overhead rate is $$1\mathrm{.}60$ per direct labor hour and the

company's fixed manufacturing overhead is $$3,000$ per month. The only noncash item included

in fixed manufacturing overhead is depreciation, which is $$600$ per month.

Prepare the company's manufacturing overhead budget for the upcoming fiscal year.