Waterways Corporation is continuing its budget preparations. Waterways had the following static budget and actual overhead costs for March.
| WATERWAYS CORPORATION | Manufacturing Overhead Budget | (Static) For the Month of March |
|-----------------------|--------------------------------|---------------------------------|
| Budgeted production in units | 126,000 |
| Budgeted costs | |
| Indirect materials | $6,300 |
| Indirect labor | $16,380 |
| Utilities | $12,600 |
| Maintenance | $8,820 |
| Salaries | $44,800 |
| Depreciation | $17,100 |