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Sullivan company is preparing its manufacturing overhead

Sullivan Company is preparing its Manufacturing Overhead budget for the second quarter of the year. Budgeted variable factory overhead is $3.00 per unit produced; budgeted fixed factory overhead is $75,000 per month, with $16,000 of this amount being factory depreciation.

Refer to Sullivan Company. If the budgeted production for April is 6,000 units, then the total budgeted factory overhead for April is:

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