Culver Company is preparing its manufacturing overhead budget for $2022.$ Relevant data consist of the following.

Quarterly units production: Q$1-9,800,$ Q$2-12,000,$ Q$3-13,500,$ Q$4-15,100.$

Direct labor: Labor required is $1$ hour per unit.

Variable overhead costs per direct labor hour: Indirect materials $$0\mathrm{.}60$; indirect labor $$1\mathrm{.}20$; and maintenance $$0\mathrm{.}40.$

Fixed overhead costs per quarter: Supervisory salaries $$40,500$; depreciation $$16,300$; and maintenance $$11,400.$

Prepare the manufacturing overhead budget for the year, showing quarterly data. $($List variable costs before fixed costs.$)$

CULVER COMPANY

Manufacturing Overhead Budget

First

Quarter

Second

Quarter

$

$

$

$]$

$]$