Ayayal Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the Tollowing. Units to be produced (by quarters): 10.100, 12, 100, 14,100,16,100. Direct labor: Time is 1.5 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.70; indirect labor $1.20; and maintenance $0.50. Fixed overhead costs per quarter: supervisory salaries $36,000; depreciation $17,000; and maintenance $13,000. Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25. List variable costs before fixed costs.) AYAYAI COMPANY Manufacturing Overhead Budget Quarter 1 Variable Costs Indirect Materials Direct labor hours Manufacturing overhead rate per direct labor hour