Sheffield Company is preparing its manufacturing overhead budget for $2022.$ Relevant data are as follows:

Units to be produced $($by quarters$)$: $9,700,12,100,15,200,18,400$

Direct labour: $1\mathrm{.}5$ hours per unit

Variable overhead costs per direct labour hour: indirect materials $$0\mathrm{.}70$; indirect labour $$1\mathrm{.}20$; and maintenance $$0\mathrm{.}50$

Fixed overhead costs per quarter: supervisory salaries $$34,300$; depreciation $$16,400$; and maintenance $$14,200$

Prepare the manufacturing overhead budget for the year, showing quarterly data. $($Round variable cost per unit to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

SHEFFIELD COMPANY

Manufacturing Overhead Budget

For the Year Ending December $31,2022$

Quarter

$1$

$2$

$1$

$

$ $ $ $ $

$3$

$4$

Year