Pharoah Company is preparing its manufacturing overhead budget for 2022. Relevant data consist of the following Units to be produced (by quarters): 11,200,13,440,15,680,17,920. Direct labor: Time is 1.5 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.20; and maintenance $0.50. Fixed overhead costs per quarter: supervisory salaries $46,200; depreciation $16,800; and maintenance $13,440. Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25. variable expenses before fixed expense.) PHAROAH COMPANY Manufacturing Overhead Budget $ $ $ Direct labor hours