Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following. Units to be produced (by quarters): 10,200, 12,100, 15,000, 16,700. Direct labor: Time is 1.6 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.90; indirect labor $1.30; and maintenance $0.60. Fixed overhead costs per quarter: supervisory salaries $36,280; depreciation $18,600; and maintenance $15,000. 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.)

ATLANIA COMPANY Manufacturing Overthead Budget Quarter 3 Direct labor hours Manufacturing overhead rate per direct labor hour