1. Units to be produced (by quarters): 10,000, 12,000, 15,000, 18,000

2. Direct labour: 1.5 hours per unit

3. Variable overhead costs per direct labour hour: indirect materials $0.70; indirect labour $1.20; and maintenance $0.50

4. Fixed overhead costs per quarter: supervisory salaries $35,000; depreciation $16,000; and maintenance $15,000

Prepare the manufacturing overhead budget for the year, showing quarterly data.