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

Units to be produced (by quarters): 10,800, 12,600, 14,900, 16,300.

Direct labor: Time is 1.6 hours per unit.

Variable overhead costs per direct labor hour: indirect materials $0.90; indirect labor $1.20; and maintenance $0.60.

Fixed overhead costs per quarter: supervisory salaries $38,370; depreciation $17,970; and maintenance $13,840.

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.)

ATLANTA COMPANY Manufacturing Overhead Budget For the Quarter Ending December 31, 2020December 31, 2020For the Year Ending December 31, 2020
	Quarter
		1		2		3		4		Year
Desired Ending MaterialsMaintenanceSupervisory SalariesBeginning Direct MaterialsDepreciationFixed CostsTotal Pounds Needed for ProductionIndirect MaterialsTotal FixedTotal Materials RequiredTotal VariableVariable CostsIndirect LaborDirect Materials Per UnitTotal Manufacturing OverheadUnits to be ProducedDirect Materials Purchases
Total FixedSupervisory SalariesDirect Materials Per UnitBeginning Direct MaterialsDepreciationUnits to be ProducedTotal Manufacturing OverheadIndirect MaterialsDesired Ending MaterialsTotal Pounds Needed for ProductionMaintenanceTotal VariableIndirect LaborFixed CostsTotal Materials RequiredDirect Materials PurchasesVariable Costs		$		$		$		$		$
Variable CostsTotal VariableSupervisory SalariesDirect Materials Per UnitDepreciationIndirect MaterialsDirect Materials PurchasesTotal Pounds Needed for ProductionBeginning Direct MaterialsFixed CostsMaintenanceDesired Ending MaterialsUnits to be ProducedIndirect LaborTotal Materials RequiredTotal Manufacturing OverheadTotal Fixed
Beginning Direct MaterialsVariable CostsDesired Ending MaterialsSupervisory SalariesTotal Materials RequiredMaintenanceTotal VariableFixed CostsDirect Materials PurchasesUnits to be ProducedDirect Materials Per UnitTotal Manufacturing OverheadTotal Pounds Needed for ProductionTotal FixedDepreciationIndirect LaborIndirect Materials
Direct Materials Per UnitTotal VariableTotal Pounds Needed for ProductionTotal FixedTotal Manufacturing OverheadFixed CostsUnits to be ProducedDesired Ending MaterialsSupervisory SalariesDirect Materials PurchasesMaintenanceVariable CostsTotal Materials RequiredIndirect LaborBeginning Direct MaterialsDepreciationIndirect Materials
Fixed CostsDirect Materials Per UnitTotal Materials RequiredTotal Manufacturing OverheadTotal FixedUnits to be ProducedBeginning Direct MaterialsTotal Pounds Needed for ProductionMaintenanceVariable CostsDirect Materials PurchasesSupervisory SalariesTotal VariableDesired Ending MaterialsIndirect MaterialsIndirect LaborDepreciation
Indirect MaterialsTotal Materials RequiredDirect Materials Per UnitDepreciationTotal Manufacturing OverheadBeginning Direct MaterialsIndirect LaborMaintenanceUnits to be ProducedDesired Ending MaterialsSupervisory SalariesVariable CostsFixed CostsDirect Materials PurchasesTotal VariableTotal Pounds Needed for ProductionTotal Fixed
Variable CostsBeginning Direct MaterialsTotal Manufacturing OverheadFixed CostsTotal Materials RequiredIndirect MaterialsIndirect LaborUnits to be ProducedTotal Pounds Needed for ProductionDirect Materials PurchasesTotal FixedDirect Materials Per UnitTotal VariableMaintenanceDesired Ending MaterialsSupervisory SalariesDepreciation
MaintenanceDirect Materials Per UnitIndirect MaterialsDirect Materials PurchasesFixed CostsTotal Pounds Needed for ProductionTotal Materials RequiredSupervisory SalariesTotal Manufacturing OverheadUnits to be ProducedTotal VariableBeginning Direct MaterialsVariable CostsTotal FixedIndirect LaborDesired Ending MaterialsDepreciation
Total FixedFixed CostsTotal VariableTotal Pounds Needed for ProductionDesired Ending MaterialsMaintenanceDirect Materials Per UnitBeginning Direct MaterialsTotal Materials RequiredVariable CostsTotal Manufacturing OverheadDepreciationIndirect MaterialsSupervisory SalariesDirect Materials PurchasesUnits to be ProducedIndirect Labor
DepreciationTotal Pounds Needed for ProductionDesired Ending MaterialsIndirect LaborTotal FixedTotal Manufacturing OverheadBeginning Direct MaterialsUnits to be ProducedDirect Materials Per UnitIndirect MaterialsFixed CostsMaintenanceTotal VariableTotal Materials RequiredDirect Materials PurchasesSupervisory SalariesVariable Costs		$		$		$		$		$
Direct labor hours
Manufacturing overhead rate per direct labor hour										$