Atlanta Company is preparing its manufacturing overhead budget for 2020. Relevant data consist of the following. Units to be produced (by quarters): 10,800, 12,400, 14,900,16,200. 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 $0.50. Fixed overhead costs per quarter: supervisory salaries $37,500; depreciation $18,390; and maintenance $13,960. 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.) Direct labor hours Manufacturing overhead rate per direct labor hour 1 $ ATLANTA COMPANY Manufacturing Overhead Budget Quarter 2