For Roche Inc, variable manufacturing overhead costs are expected to be $$20,000$ in the first quarter of $2022,$ with $$5,000$ increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $$40,000$ in each quarter.

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

ROCHE INC.

Manufacturing Overhead Budget

For the Year Ending December $31,2022$

Quarter