From the following details provided by Oddball, Inc. prepare the manufacturing overhead budget for the year using the table below you may copy it and fill in the boxes). Also, calculate the predetermined overhead allocation rate, using direct labor hours as the allocation base. First Second Third Fourth Quarter Quarter Quarter Quarter 15,000 18.000 21,00d 24.000 Budgeted production units Variable overhead cost per unit Fixed overhead costs: $45 $45 $49 $49 Depreciation $3.000 $3.000 53.000 $5.000 $3.000 $6.250 Rent $5.750 $7.250 12.500 17.200 Direct Labor Hours 14,500 12.800 First Quarter Second Quarter Third Quarter Fourth Quarter Total