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. variable expenses before fixed expense.) Direct labar hours. Manufacturing cverhead rate per drect labor hour