Bramble Company is preparing its manufacturing overhead budget for 2022 . Relevant data consist of the following. Quarterly units production: Q1-9,000, Q2-11,400, Q3-13,800, Q4-15,200. Direct labor: Labor required is 1 hour per unit. Variable overhead costs per direct labor hour: Indirect materials $0.80; indirect labor $1.20; and maintenance $0.40. 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 varlable costs before fixed costs.) Manufacturing Overhead Budget Second Quarter Third, Quarter Fourth Quarter Year $ $ $ $