Pronghorn Company is preparing its manufacturing overhead budget for $2022.$ Relevant data consist of the following.

Quarterly units production: Q$1-10,000,$ Q$2-11,800,$ Q$3-13,000,$ Q$4-15,200.$

Direct labor: Labor required is $1$ hour per unit.

Variable overhead costs per direct labor hour: Indirect materials $$0\mathrm{.}80$; indirect labor $$1\mathrm{.}10$; and maintenance $$0\mathrm{.}50.$

Fixed overhead costs per quarter: Supervisory salaries $$41,000$; depreciation $$16,600$; and maintenance $$11,600.$

Prepare the manufacturing overhead budget for the year, showing quarterly data. $($Llst varlable costs before fixed costs.$)$

PRONGHORN COMPANY Manufacturing Overhead Budget

First

Quarter

Second

Quarter