Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following. Units to be produced (by quarters): 10,500, 12,600, 14,300, 16,100. Direct labor: Time is 1.6 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 $36,560; depreciation $19,920; and maintenance $13,680. Prepare the manufacturing overhead budget for the year, showing quarterly data