As a preliminary to requesting budget estimates of sales, costs, and expenses for the fiscal year beginning January 1, 20Y9, the following tentative trial balance as of December 31, 20Y8, is prepared by the Accounting Department of Regina Soap Co.: Account Title Debit Balance Credit Balance Cash $103,500   Accounts Receivable 193,500   Finished Goods 40,600   Work in Process 27,100   Materials 44,500   Prepaid Expenses 3,300   Plant and Equipment 458,500   Accumulated Depreciation—Plant and Equipment   $197,200 Accounts Payable   165,300 Common Stock, $10 par   250,000 Retained Earnings   258,500 Total $871,000 $871,000 Factory output and sales for 20Y9 are expected to total 24,000 units of product, which are to be sold at $120 per unit. The quantities and costs of the inventories at December 31, 20Y9, are expected to remain unchanged from the balances at the beginning of the year.  Budget estimates of manufacturing costs and operating expenses for the…

Can you explain the correct methodology to solve this general accounting problem?

The overhead at the end of the month would therefore be?