Concord Company is preparing its manufacturing overhead budget for 2022 . Relevant data consist of the following. Quarterly units production: Q1-9,400, Q2-11,400, Q3-13,600, Q4-15,400. Direct labor: Labor required is 1 hour per unit. Variable overhead costs per direct labor hour: Indirect materials $0.70; indirect labor $1.20; and maintenance $0.50. Fixed overhead costs per quarter: Supervisory salaries $41,000; depreciation $16,500; and maintenance $12,200. Prepare the manufacturing overhead budget for the year, showing quarterly data. (List variable costs before fixed costs.) CONCORD COMPANY Manufacturing Overhead Budget $ SecondQuarterThirdQuarterFourthQuarterYear 55 s