Bramble Company is preparing its manufacturing overhead budget for 2022. Relevant data consist of the following Units to be produced (by quarters): 9,600, 11,520, 13,440, 15,360. Direct labor: Time is 1.50 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.80, indirect labor $1.20; and maintenance $0.50. Fixed overhead costs per quarter: supervisory salaries $39,600, depreciation $14,400; and maintenance-$11,520.