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Source: Problem 10-16, Managerial Accounting, Asia Global Edition, 2e by Garisson, Noreen, Brewer, Cheng, Yuen

The Production Department of Hruska Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Units to be produced 12,000 10,000 13,000 14,000 Each unit requires .20 direct labor-hours and direct laborers are paid $12 per hour. In addition, the variable manufacturing overhead rate is $1.75 per direct labor-hour. The fixed manufacturing overhead is $86,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $23,000 per quarter. Requirement : Prepare the company's manufacturing overhead budget.