Bramble Company is preparing its manufacturing overhead budget for $2022.$ Relevant data consist of the following.

Quarterly units production: Q$1-9,000,$ Q$2-11,400,$ Q$3-13,800,$ Q$4-15,200.$

Direct labor: Labor required is $1$ hour per unit.

Variable overhead costs per direct labor hour: Indirect materials $$0\mathrm{.}80$; indirect labor $$1\mathrm{.}20$; and maintenance $$0\mathrm{.}40.$

Fixed overhead costs per quarter: Supervisory salaries $$44,000$; depreciation $$16,800$; and maintenance $$12,200.$

Prepare the manufacturing overhead budget for the year, showing quarterly data. $($List variable costs before fixed costs.$)$

BRAMBLE COMPANY

Manufacturing Overhead Budget

For the Year Ending December $31,2019$

First

Quarter

Direct labor hours

Indirect materials

Second

Quarter