E9-11 Atlanta Company is preparing its manufacturing overhead budget for 2017. Rele- vant data consist of the following. Units to be produced (by quarters): 10,000, 12,000, 14,000, 16,000. Direct labor: time is 1.5 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.20; and maintenance $0.50. Fixed overhead costs per quarter: supervisory salaries $35,000; depreciation $15,000; and maintenance $12,000. Instructions Prepare the manufacturing overhead budget for the year, showing quarterly data E9-12 Kirkland Company combines its operating expenses for budget purposes in a sellF ing and administrative expense budget. For the first 6 months of 2017, the following data a are available. 1. Sales: 20,000 units quarter 1; 22,000 units quarter 2. 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 296, and advertising 3%. 3. uarter: sales salaries $12,000, office salaries $8,000, depreciation ed costs per q 4 s4200, insurance $1,500, utilities $800, and repairs expense $500. 4. Unit selling price: $20. Instructions budget by quarters for the first 6 months of 2017, Prepare a seling and administrative expense budget by quarters for the first o6