Spree Party Lights overhead expenses are:

Indirect material, pounds per unit 0.30
Indirect material, cost per pound $2
Indirect labor hours 1
Indirect labor rate per hour $16.50
Variable maintenance per unit $0.75
Variable utilities per unit $0.10
Supervisor salaries $10,000
Maintenance salaries $10,000
Insurance $2,000
Depreciation $1,500

Prepare a manufacturing overhead budget if the number of units to produce for January, February, and March are 2,400, 3,100, and 2,800, respectively.