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

Units to be produced (by quarters): 11,000, 12,800, 14,800, 16,300.

Direct labor: Time is 1.5 hours per unit.

Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.30; and maintenance $0.50.

Fixed overhead costs per quarter: supervisory salaries $37,050; depreciation $18,160; and maintenance $13,790.

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