Atlanta Company is preparing its manufacturing overhead budget for $2022.$ Relevant data consist of the following.

Units to be produced $($by quarters$)$: $10,000,12,000,14,000,16,000.$

Direct labor: Time is $1\mathrm{.}5$ hours per unit.

Variable overhead costs per direct labor hour: indirect materials $$0\mathrm{.}80$; indirect labor $$1\mathrm{.}20$; and maintenance $$0\mathrm{.}50.$

Fixed overhead costs per quarter: supervisory salaries $$41,250$; depreciation $$15,000$; and maintenance $$12,000.$

Prepare the manufacturing overhead budget for the year, showing quarterly data. $($Round overhead rate to $2$ decimal places, e$.$g$.1\mathrm{.}25.$ List variable expenses before fixed expense.$)$