During October, Minolta, Inc.'s production budget showed 4,500 units to be produced, and its sales budget showed 4,800 cameras to be sold. Budgeted manufacturing costs for October appear below:
Indirect labor $5.00 per camera
Supplies $6.80 per camera
Factory depreciation $36,000
Factory supervisory salaries 30,000
Fixed factory occupancy 44,000
Required: Prepare a manufacturing overhead budget for October 31, 2017.