Coronado Company is preparing its manufacturing overhead budget for 2022 . Relevant data consist of the following. Units to be produced (by quarters): 11,800,14,160,16,520,18,880. Direct labor: Time is 3.00 hours per unit. Variable overhead costs per direct labor hour: indirect materials $1.60; indirect labor $2.40; and maintenance $1.00. Fixed overhead costs per quarter: supervisory salaries $48,675; depreciation $17,700; and maintenance $14,160. Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25