For Pharoah Inc., variable manufacturing overhead costs are expected to be $20,570 in the first quarter of 2020, with $4,420 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35,960 in each quarter.

Prepare the manufacturing overhead budget by quarters and in total for the year.

Quarter

1 2 3 4 Year

variable costs

fixed costs

total Manufacturing overhead