Garden Projects Inc. has budgeted direct labour hours of 20,000 in June, 21,500 in July, and 18,700 in August. Variable overhead rate is $12.85 per unit, and fixed manufacturing overhead is $268,000 per month. Of the monthly fixed manufacturing overhead, $51,000 is depreciation. Required: 1. Prepare Garden Projects Inc.'s quarterly manufacturing overhead budget for June, July, and August. 2. Calculate Garden Project Inc.'s predetermined overhead rate, assuming the company bases manufacturing overhead on direct labour hours