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, e.g. 1.25. List variable expenses before fixed expense.) $ CONCORD COMPANY Manufacturing Overhead Budget For the Quarter Ending December 31, 2022 2 Quarter 3 I