The budgeted variable-MOH rate at Lindell Corp. is $5.20/machine hour, where every unit requires 2 machine hours. Additionally, the following fixed-MOH costs are anticipated for production: depreciation of $2,900, insurance of $400, supervisor salaries of $5,200, and property taxes of $1,100. Assuming budgeted production this month is 8,500 units, prepare the MOH budget for the month, reporting both total budgeted MOH costs and the cash outlay requirement for MOH. Prepare an annual selling and administrative expense budget.