Keyser Company is preparing its manufacturing overhead budget for 2020. Relevant data are as follows: 1. Units to be produced (by quarters): 10,500, 12,300, 15,300, 18,200 2. Direct labour: 1.4 hours per unit 3. Variable overhead costs per direct labour hour: indirect materials $0.60; indirect labour $1.20; and maintenance $0.50 4. Fixed overhead costs per quarter: supervisory salaries $35,300; depreciation $16,500; and maintenance $15,400 Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round variable cost per unit to 2 decimal places, e.g. 15.25.) KEYSER COMPANY Manufacturing Overhead Budget For the Year Ending December 31, 2020 Quarter 1 2 3 V -LA