Brief Exercise 9-6 For Roche Inc., variable manufacturing overhead costs are expected to be $20,880 in the first quarter of 2017, with $4,480 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35,890 in each quarter Prepare the manufacturing overhead budget by quarters and in total for the year. ROCHE INC Manufacturing Overhead Budget Quarter 4 Variable costs Fixed costs Total manufacturing overhead