Retro Radio, Inc. is preparing its manufacturing overhead budget for 2022. Relevant data consist of the following: Units to be produced (by quarters): Direct labor. Time is 1 hour per unit. 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 5,000 6,000 5,500 9,000 Variable overhead costs per direct labor hour. Indirect materials $0.95; indirect labor $1.60; and maintenance $0.40. Fixed overhead costs per quarter. Supervisory salaries $38,000; depreciation $12,000; and maintenance $5,800. Required Prepare the manufacturing overhead budget for the upcoming 2022 year, showing quarterly data for Retro Radio, Inc