Atlanta Company is preparing its manufacturing overhead budget for 2020. Relevant data consist of the following Units to be produced (by quarters): 10,600, 12,400, 14,700, 16,300. 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 $0.70, Fixed overhead costs per quarter: supervisory salaries $37,020; depleciation $19,700; and maintenance $13,530. ATLANTA COMPANY Manufacturing Overhead Budget For the Year Ending December 31, 2020 Quarter 2 3 Variable Costa Indirect Labor Maintenance Depreclntion 0 19,700 19.700 1 Maintenance 13.530 10 Direct labor hours Manufacturer