Kingbird Company is preparing its manufacturing overhead budget for $2022.$ Relevant data are as follows:

Units to be produced $($by quarters$)$: $10,400,12,000,15,200,18,900$

Direct labour: $1\mathrm{.}5$ hours per unit

$3.$ Variable overhead costs per direct labour hour: indirect materials $$0\mathrm{.}70$; indirect labour $$1\mathrm{.}30$; and maintenance $$0\mathrm{.}50$

ked overhead costs per quarter: supervisory salaries $$35,400$; depreciation $$16,500$; and maintenance $$15,600$

Prepare the manufacturing overhead budget for the year, showing quarterly data. $($Round variable cost per unit to $2$ decimal places, eg$.15\mathrm{.}25.)$

KINGBIRD COMPANY

Manufacturing Overhead Budget For the Year Ending December $31,2022$

Quarter

$1$

$2$

$3$