Exercise 9-11 (Video) Atlanta Company is preparing its manufacturing overhead budget for 2020. Relevant data consist of the following Units to be produced (by quarters): 10,100, 12,900, 14,700, 16,500 Direct labor: Time is 1.6 hours per unit. Variable overhead costs per direct labor hour: indirect materials 50.90; indirect labor 1.30; and maintenance $0.60. Fixed overhead costs per quarter! supervisory salaries $36,450; depreciation $17,160; and maintenance 14,110