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.

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 Year Ending December 31, 2020December 31, 2020For the Quarter Ending December 31, 2020
	Quarter
		1		2		3		4		Year
Desired Ending MaterialsIndirect LaborFixed CostsIndirect MaterialsTotal FixedTotal Pounds Needed for ProductionTotal VariableBeginning Direct MaterialsTotal Materials RequiredDirect Materials Per UnitVariable CostsUnits to be ProducedMaintenanceTotal Manufacturing OverheadDirect Materials PurchasesSupervisory SalariesDepreciation
Variable CostsUnits to be ProducedTotal Materials RequiredIndirect MaterialsMaintenanceDirect Materials PurchasesTotal FixedIndirect LaborDepreciationDesired Ending MaterialsTotal Pounds Needed for ProductionFixed CostsDirect Materials Per UnitBeginning Direct MaterialsTotal Manufacturing OverheadTotal VariableSupervisory Salaries		$		$		$		$		$
Units to be ProducedSupervisory SalariesFixed CostsVariable CostsDesired Ending MaterialsTotal Manufacturing OverheadMaintenanceBeginning Direct MaterialsDirect Materials Per UnitTotal Materials RequiredDirect Materials PurchasesDepreciationTotal VariableTotal FixedTotal Pounds Needed for ProductionIndirect MaterialsIndirect Labor
Total VariableTotal Manufacturing OverheadFixed CostsDirect Materials Per UnitMaintenanceIndirect LaborVariable CostsBeginning Direct MaterialsDirect Materials PurchasesTotal FixedDesired Ending MaterialsTotal Materials RequiredIndirect MaterialsSupervisory SalariesUnits to be ProducedDepreciationTotal Pounds Needed for Production
Fixed CostsUnits to be ProducedTotal Manufacturing OverheadTotal VariableMaintenanceDesired Ending MaterialsIndirect MaterialsSupervisory SalariesIndirect LaborDepreciationDirect Materials PurchasesBeginning Direct MaterialsDirect Materials Per UnitVariable CostsTotal Pounds Needed for ProductionTotal Materials RequiredTotal Fixed
Total VariableBeginning Direct MaterialsVariable CostsDirect Materials PurchasesTotal FixedIndirect LaborTotal Materials RequiredFixed CostsDesired Ending MaterialsDirect Materials Per UnitUnits to be ProducedTotal Pounds Needed for ProductionTotal Manufacturing OverheadDepreciationIndirect MaterialsMaintenanceSupervisory Salaries
Supervisory SalariesBeginning Direct MaterialsDesired Ending MaterialsUnits to be ProducedIndirect MaterialsTotal Materials RequiredIndirect LaborTotal FixedDepreciationFixed CostsMaintenanceTotal Manufacturing OverheadDirect Materials PurchasesVariable CostsTotal Pounds Needed for ProductionDirect Materials Per UnitTotal Variable
Total FixedTotal Manufacturing OverheadTotal Pounds Needed for ProductionDirect Materials Per UnitTotal Materials RequiredSupervisory SalariesUnits to be ProducedBeginning Direct MaterialsIndirect MaterialsTotal VariableMaintenanceFixed CostsDesired Ending MaterialsIndirect LaborDepreciationVariable CostsDirect Materials Purchases
Indirect MaterialsFixed CostsSupervisory SalariesDirect Materials PurchasesDirect Materials Per UnitTotal Manufacturing OverheadTotal Pounds Needed for ProductionMaintenanceUnits to be ProducedVariable CostsBeginning Direct MaterialsTotal Materials RequiredDepreciationDesired Ending MaterialsTotal VariableIndirect LaborTotal Fixed
Total VariableUnits to be ProducedFixed CostsDesired Ending MaterialsDirect Materials Per UnitTotal Pounds Needed for ProductionDirect Materials PurchasesIndirect LaborMaintenanceSupervisory SalariesTotal Manufacturing OverheadTotal FixedTotal Materials RequiredIndirect MaterialsBeginning Direct MaterialsVariable CostsDepreciation
Direct Materials Per UnitIndirect LaborTotal Manufacturing OverheadBeginning Direct MaterialsUnits to be ProducedFixed CostsVariable CostsTotal FixedMaintenanceTotal Materials RequiredIndirect MaterialsTotal Pounds Needed for ProductionTotal VariableDesired Ending MaterialsSupervisory SalariesDirect Materials PurchasesDepreciation		$		$		$		$		$
Direct labor hours
Manufacturing overhead rate per direct labor hour