For Sunland Inc., variable manufacturing overhead costs are expected to be $18,800 in the first quarter of 2022, with $4,700 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $37,600 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year. SUNLAND INC. Manufacturing Overhead Budget Quarter 1 2 3 4 Year $ $ $ $ $ $ $ $ $ $