Current Attempt in Progress Sheridan Company is preparing its manufacturing overhead budget for 2022. Relevant data are as follows: 1. Units to be produced (by quarters): 9,900, 11,700, 14,300, 17,900 2. Direct labour: 1.4 hours per unit 3. Variable overhead costs per direct labour hour: indirect materials $0.60; indirect labour $1.20; and maintenance $0.50 4. Fixed overhead costs per quarter: supervisory salaries $34,600; depreciation $15,500; and maintenance $15,800 Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round variable cost per unit to 2 decimal places, e.g. 15.25.)