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

Quarterly units production: Q$1-9,000,$ Q$2-11,600,$ Q$3-13,700,$ Q$4-15,500.$

Direct labor: Labor required is $1$ houhper unit.

Variable overhead costs per direct labor hour: Indirect materials $$0\mathrm{.}60$; indirect labor $$1\mathrm{.}10$; and maintenance $$0\mathrm{.}60.$

Fixed overhead costs per quarter: Supervisory salaries $$41,500$; depreciation $$15,900$; and maintenance $$11,600.$

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