10. From the following details provided by Nutshell, Inc., prepare the manufacturing overhead budget for the year. First Second Third Fourth Quarter Quarter Quarter Quarter 15,000 18,000 21,000 24,000 $45 $45 $45 Budgeted production units Variable overhead cost per unit Fixed overhead costs: Depreciation Rent Direct Labor Hours $3,000 $5,000 12,500 $3,000 $5,750 14,500 $3,000 $6,250 17,200 $3.000 $7,250 12,800