Lily Company is preparing its manufacturing overhead budget for $2025.$ Relevant data consist of the following.

Units to be produced $($by quarters$)$: $11,000,13,200,15,400,17,600.$

Direct labor: Time is $1\mathrm{.}50$ hours per unit.

Variable overhead costs per direct labor hour: indirect materials $$0\mathrm{.}80$; indirect labor $$1\mathrm{.}20$; and maintenance $$0\mathrm{.}50.$

Fixed overhead costs per quarter: supervisory salaries $$45,375$; depreciation $$16,500$; and maintenance $$13,200.$

Prepare the manufacturing overhead budget for the year, showing quarterly data. $($Round overhead rate to $2$ decimal places, e$.$g$.1\mathrm{.}25.$ List variable expenses before fixed expense.$)$

LILY COMPANY

Manufacturing Overhead Budget