For Roche Inc., variable manufacturing overhead costs are expected to be $20,100 in the first quarter of 2017, with $4,100 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35,100 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year. Please include any necessary calculations.

ROCHE INC. Manufacturing Overhead Budget Quarter 2 3 4 Year Variable costs Fixed costs Total manufacturing overhead s