For Concord Inc., variable manufacturing overhead costs are expected to be $22,400 in the first quarter of 2022, with $5,600 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $44,800 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year. CONCORD INC. Manufacturing Overhead Budget Quarter 1 2 3 $ $ > $ tA $ ta > 4 Year $ $ $ $