For Roche Inc., variable manufacturing overhead costs are expected to be $20,000 in the first quarter of

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For Roche Inc., variable manufacturing overhead costs are expected to be

$20,000 in the first quarter of 2014, with $5,000 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $40,000 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year.

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