Atlanta company is preparing its manufacturing overhead budget for 2012. Relevant data consist of the following. Units to be produced (by quarters): 10, 300, 12, 900, 14, 700, 16, 300. Direct labor: time is 1.6 hours per unit. Variable over head costs per direct labor hour: indirect materials $0.90; indirect labor $1.20; and maintenance $0.60 fixed overhead costs per quarter: supervisory salaries $36, 680; depreciation $18, 640; and maintenance $14, 130. Prepare the manufacturing overhead budget for the year, showing quarterly date. (Round overhead rate to 2decimal place, e.g, 1.25 list variable expense before fixed expense.)