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For Waterway inc., variable manufacturing overhead costs are expected to be $20,400 in the first quarter of 2022 , with $5,100 increments in each of the remaining three quarters. Fixcd overhead costs are estimated to be $40,800 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year: For Waterway Inc, variable manufacturing overhead costs are expected to be $20,400 in the first quarter of 2022 , with $5.100 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $40,800 in each quarter Prepare the manufacturing overhead budget by quarters and in total for the year