Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following.

Units to be produced (by quarters): 10,700, 13,000, 14,900, 16,600.

Direct labor: Time is 1.7 hours per unit.

Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.20; and maintenance $0.60.

Fixed overhead costs per quarter: supervisory salaries $36,850; depreciation $17,010; and maintenance $13,350.

Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25. List variable expenses before fixed expense.)