Automatic Irrigation, Inc. is preparing its manufacturing overhead budget for the 2022 year. Relevant data consist of the following:

Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4

Control Units to be produced (by quarters): 6,000 10,000 12,000 9,000

Direct labor time: 1 hour per unit

Variable overhead costs per direct labor hour: Indirect Materials $0.90; Indirect Labor $1.40; and Maintenance $0.50.

Fixed overhead costs per quarter: Supervisory salaries $27,600; depreciation $4,000; and maintenance $1,900.

Required Prepare the manufacturing overhead budget for the 2022 year showing quarterly data.