For Sunland Inc., variable manufacturing overhead costs are expected to be $$24,000$ in the first quarter of $2022,$ with $$6,000$ increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $$48,000$ in each quarter.

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

SUNLAND INC.

Manufacturing Overhead Budget

Quarter

$1$

$2$

$3$