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

Units to be produced (by quarters): 11,000, 12,200, 14,900, 17,000. Direct labor: Time is 1.6 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 $36,160; depreciation $17,650; and maintenance $14,370.

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

Quarter 1 2 3 4 Year

$ $ $ $ $

$ $ $ $ $ Direct labor hours Manufacturing overhead rate per direct labor hour $