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Savage Inc.

Manufacturing Overhead Budget


For The Year Ending December 31, 2005
Quarter
Variable Costs
Fixed Costs
Total Manufacturing Overhead
Direct Labor Hours

1
$20,000
$35,000
$55,001

2
$22,000
$35,000
$57,002

3
$24,000
$35,000
$59,003

4
$26,000
$35,000
$61,004

Year
$92,000
$140,000
$232,000

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