Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following. Units to be produced (by quarters): 10,400, 12,200, 14,700, 17,000. Direct labor: Time is 1.5 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.90; indirect labor $1.30; and maintenance $0.70. Fixed overhead costs per quarter: supervisory salaries $37,240; depreciation $18,190; and maintenance $14,310. 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.)

Units to be Produced Total Variable Fixed Costs Supervisory Salaries Depreciation Maintenance TLANTA COMPANY Manufacturing overhead Budget For the Year Ending December 31 2017 Quarter 10400 12200 14040 16470 37240 37240 14700 19845 37240 22950 37240 Year