Sheffield Company is preparing its manufacturing overhead budget for $2027.$ Relevant data consist of the following.

Units to be produced $($by quarters$)$: $12,600,15,120,17,640,20,160.$

Direct labor: Time is $1\mathrm{.}50$ hours per unit.

Variable overhead costs per direct labor hour: indirect materials $$0\mathrm{.}80$; indirect labor $$1\mathrm{.}20$; and maintenance $$0\mathrm{.}50.$

Fixed overhead costs per quarter: supervisory salaries $$51,975$; depreciation $$18,900$; and maintenance $$15,120.$

Prepare the manufacturing overhead budget for the year, showing quarterly data. $($Round overhead rate to $2$ decimal places, eg$.1\mathrm{.}25.$ List variable expenses before fixed expense.$)$