BE9.6 (LO 3), AP For Roche Inc., variable manufacturing overhead costs are expected to be $20,000 in the first quarter of 2022, with $5,000 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $40,000 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year.

Total manufacturing overhead:

Q1 [a]

Q2 [b]

Q3 [c]

Q4 [d]