Concord Company is preparing its manufacturing overhead budget for 2022 . Relevant data consist of the following. Units to be produced (by quarters): 8,600,10,320,12,040,13,760. 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 $35,475; depreciation $12,900; and maintenance $10,320. Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, 1.25. List variable expenses before fixed expense.) \begin{tabular}{c} CONCORD COMPANY \\ Manufacturing Overhead Budget \\ \cline { 2 - 5 } \\ \hline \end{tabular} Direct labor hours Manufacturing overhead rate per direct labor hour CONCORD COMPANY Manufacturing Overhead Budget \begin{tabular}{lllllll} Quarter & & & \\ & & 3 & 4 & Year \\ \hline \end{tabular} $ $ $