CRANE COMPANY Manufacturing Overhead Budget Quarter 1 2 3 4 Yea $ $ $ $ Crane Company is preparing its manufacturing overhead budget for 2022. Relevant data consist of the following. Units to be produced (by quarters): 10,600, 12,720, 14,840, 16,960. Direct labor: Time is 1.50 hours per unit. Variable overhead costs per direct labor hour: indirect materials \$0.8; indirect labor \$1.2; and maintenance \$0.5. Fixed overhead costs per quarter: supervisory salaries $43,725; depreciation $15,900; and maintenance $12,720. Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25. variable expenses before fixed expense.)