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5. For Roche Inc., variable manufacturing overhead costs are expected to be $20,730 in the first quarter of 2017, with $4,370 increments in each of

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5. For Roche Inc., variable manufacturing overhead costs are expected to be $20,730 in the first quarter of 2017, with $4,370 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35, 180 in each quarter. the manufacturing overhead budget by quarters and in total for the year. ROCHE INC. Manufacturing Overhead Budget Quarter 2 3 4 Year $ Variable costs Fixed costs Total manufacturing S

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