For Oriole Inc, variable manufacturing overhead costs are expected to be $20,800 in the first quarter of 2022 , with $5,200 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $41,600 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year. in each of the remaining three quarters. Fixed overhead costs are estimated to be $41,600 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year