Bushman Ltd is preparing its manufacturing overhead budget for $2022.$ Relevant data

are as follows:

$1.$ Units to be produced $($by quarters$)$: $10,000,12,000,15,000,18,000$

$2.$ Direct labour: $1\mathrm{.}5$ hours per unit

$3.$ Variable overhead costs per direct labour hour

Indirect materials $$0\mathrm{.}70$

Indirect labour $$1\mathrm{.}20$

Maintenance $$0\mathrm{.}50$

$4.$ Fixed overhead costs per quarter

Supervisory salaries $$35,000$

Depreciation $$16,000$

Maintenance $$15,000$

The total manufacturing overhead costs for quarter $4$ is

$$130,800$

$$109,200$

$$120,000$

$$102,000$