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

Quarterly units production: Q$1-9,800,$ Q$2-11,100,$ Q$3-13,000,$ Q$4-15,400.$

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 $$40,500$; depreciation $$16,700$; and maintenance $$11,000.$

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

SARASOTACOMPANY

Manufacturing Overhead Budget

$\backslash$table$[[$First$],[$Quarter$]]$

Second

$7$

Quarter