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

Quarterly units production: Q$1-9,800,Q2-12,000,Q3-13,500,Q4-15,100.$

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.$)$