For Vaughn Inc, variable manufacturing overhead costs are expected to be $24,800 in the first quarter of 2022, with 56,200 increments in each of the remaining three quarters. Fiked overhead costs are estimated to be $49,600 in each quarter. Prepare the mamufacturing overhead budget by quarters and in total for the year. For Vaughn inc, variable manufacturing overhead costs are expected to be $24,800 in the first quarter of 2022 , with $6,200 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $49,600 in each quarter. Prepare the mamulacturing overhead budget by quarters and in total for the year