Kitchen Products, Inc., produces microwave ovens. The company expects to produce $44,550$ units in the first quarter, $55,110$ units in the second quarter, $56,980$ units in the third quarter, and $52,460$ units in the fourth quarter. The following information relates to the manufacturing overhead budget. Variable Overhead Costs Indirect materials $ $2\mathrm{.}50$ per unit Indirect labor $ $3\mathrm{.}20$ per unit Other $ $1\mathrm{.}70$ per unit Fixed Overhead Costs per Quarter Salaries $ $50,000$ Rent $ $60,000$ Depreciation $ $36,370.$

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Required: Prepare a manufacturing overhead budget for Kitchen Products, Inc.