For ABC Ltd, us preparing its manufacturing overhead budget for 2020. Relevant data consist of the following information Units to be produced First quarter. 10,000 Second quarter, 12.000 Direct labor time 1.5 hours per unit Variable overhead costs per direct labor hour Indirect materials 50.80 Indirect labor $1.20 Fixed overhead costs First quarter, $15,000 Second quarter, $20,000 Budgeted total manufacturing overhead for the second quarter is A $56,000 $44,000 C. $45,000 $36,000