Crane company is preparing its manufacturing overhead budget for 2025. Relevant data consist of the following. Units produced (by quarters): 8,000, 9,600, 11,200, 12,800. 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 cost per quarter: supervisory salaries $33,000; depreciation $12,000 and maintenance $9,600. Prepare the manufacturing overhead budget for the year showing quarterly data