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

Units to be produced (by quarters): 10,100, 12,100, 14,100, 16,100.

Direct labor: Time is 1.5 hours per unit.

Variable overhead costs per direct labor hour: indirect materials $0.70; indirect labor $1.20; and maintenance $0.50.

Fixed overhead costs per quarter: supervisory salaries $36,000; depreciation $17,000; and maintenance $13,000.

Prepare the manufacturing overhead budget for the year, showing quarterly data.