Atlanta Company is preparing its manufacturing overhead budget for 2020. Relevant data consist of the following.

Units to be produced (by quarters): 11,000, 13,000, 14,700, 16,600.

Direct labor: Time is 1.7 hours per unit.

Variable overhead costs per direct labor hour: indirect materials $0.90; indirect labor $1.20; and maintenance $0.70.

Fixed overhead costs per quarter: supervisory salaries $38,570; depreciation $17,020; and maintenance $13,260.

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.)