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For Roche Inc., variable manufacturing overhead costs are expected to be $20,100 in the first quarter of 2017, with $4,160 increments in each of the

For Roche Inc., variable manufacturing overhead costs are expected to be $20,100 in the first quarter of 2017, with $4,160 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35,230 in each quarter.

Prepare the manufacturing overhead budget by quarters and in total for the year. Please show equations for each cell

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