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

$1.$ Unitsto be produced $($by quarters$)$: $10,400,12,600,15,600,18,300$

$2.$ Direct labour: $1\mathrm{.}6$ hours per unit

$3.$ Variable overhead costs per direct labour hour: indirect materials $$0\mathrm{.}70$; indirect labour $$1\mathrm{.}20$; and maintenance $$0\mathrm{.}50$

$4.$

Fixed overhead costs per quarter: supervisory salaries $$35,600$; depreciation $$15,800$; and maintenance $$14,600$