Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following Units to be produced (by quarters): 10,000, 12,000, 14,000, 16,000. Direct labor: Time is 1.5 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.20; and maintenance $0.50. Fixed overhead costs per quarter: supervisory salaries $35,000; 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. 1.25. List variable expenses before fixed expense.) ATLANTA COMPANY Manufacturing Overhead Budget For the Year Ending December 31, 2017 Quarter Year Variable Costs Indirect Materials 12000 14400 16800 19200 62400 Indirect Labor 18000 21600 25200 28800 93600 Maintenance 7500 9000 10500 12000 39000 Total Variable 37500 45000 52500 60000 195000 Fixed Costs Supervisory Salaries 35000 35000 35000 35000 140000 Depreciation 15000 15000 15000 15000 60000 Maintenance 12000 12000 12000 12000 48000 Total Fixed 62000 62000 62000 62000 248000 Total Manufacturing Overhead 99500 107000 114500 122000 443000 Direct labor hours 149250 Manufacturing overhead rate per direct labor hour