Atlanta Company is preparing its manufacturing overhead budget for 2020 . Relevant data consist of the following. Units to be produced (by quarters): 10,100,12,100,14,200,16,700. Direct labor: Time is 1.5 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.20; and maintenance $0.60. Fixed overhead costs per quarter: supervisory salaries $38,890; depreciation $19,570; and maintenance $13,090. For the Year Ending December 31,2020 \% \begin{tabular}{ccc} & Quarter \\ \hline 1 & 2 & 3 \\ \hline \end{tabular} Variable Costs Indirect Materials Indirect Labor Maintenance Total Variable Fixnd Costs Maintenance 18180 Direct labor hours 14520 $