Exercise 21-11 Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following.

Units to be produced (by quarters): 10,100, 12,800, 14,500, 17,000.

Direct labor: Time is 1.5 hours per unit.

Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.30; and maintenance $0.70.

Fixed overhead costs per quarter: supervisory salaries $38,220; depreciation $17,810; and maintenance $14,920.

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.)

Quarter 2 4 Year Direct labor hours Manufacturing overhead rate per direct labor hour