Roehler Industrial has estimated that production for the next five quarters will be:

Production Information
1st quarter, 2014		46,000 units
2nd quarter, 2014		42,000 units
3rd quarter, 2014		50,000 units
4th quarter, 2014		40,000 units
1st quarter, 2015		48,000 units

Finished units of production require 5 pounds of raw material per unit. The raw material cost is $4 per pound. There is $174,800 of raw material on hand at the beginning of the first quarter, 2014. Roehler desires to have 19 percent of next quarter's material requirements on hand at the end of each quarter. Roehler has overhead costs as follows:

Variable Costs				Fixed Costs per Quarter
Indirect material		$3.20 per unit		Supervisory salaries		$90,000
Indirect labor		2.60 per unit		Factory depreciation		30,000
Utilities		1.50 per unit		Other		6,600

Prepare quarterly manufacturing overhead budgets for Roehler Industrial for 2014. (List variable cost items first.)

quarter 1 2 3 4 year

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