Exercise 21-10 Atlanta Company is preparing its manufacturing overhead budget for 2014. Relevant data consist of the following. Units to be produced (by quarters): 10,200, 1 2,800, 15,000, 16,800 Direct labor: time is 1.5 hours per unit. Variable overhead costs per direct labor hour indirect materials $0.80; indirect labor $1.40; and maintenance $0.70 Fixed overhead costs per quarter: supervisory salaries $37,380; depreciation $19,380; and maintenance $13,110 Prepare the manufacturing overhead budget for the year showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25. List variable expenses before fixed expense.)