Frizell Company is preparing its manufacturing overhead budget for 2011. Relevant data consist of the following.

Units to be produced (by quarters): 10,000, 12,000, 14,000, and 16,0

Direct labor: Time is 1.5 hours per unit

Variable overhead costs per direct labor hour: Indirect materials $0.70; indirect labor $1.20; and maintenance $0.50

Fixed overhead costs per quarter: Supervisory salaries $35,000; depreciation $16,000; and maintenance $12,000

Prepare the manufacturing overhead budget for the year, showing quarterly data.

SEE ANSWER SHEET (WAY) BELOW...

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		Quarter
		1		2		3		4		Year
Variable costs Indirect materials Indirect labor Maintenance Total variable Fixed costs Supervisory salaries Depreciation Maintenance Total fixed Total manufacturing overhead Direct labor hours Manufacturing overhead rate per direct labor hour