Marine Enterprises has developed the following unit costs for the production of one of its products, based on a normal activity of 16,500 units per…

Marine Enterprises has developed the following unit costs for the production of one of its products, based on a normal activity of 16,500 units per month:

Direct materials                   2.0 pounds @ $10 = $20.00

Direct labor                      1.5 hours @ $13 = $19.50

Variable overhead                130% of direct labor cost

Fixed overhead                  150% of direct labor cost

What is the total amount of overhead included in the overhead budget for a month in which production is expected to be 17,500 units?