Sheffield Company is preparing its manufacturing overhead budget for 2022 . Relevant data are as follows: 1. Units to be produced (by quarters): 9,700,12,100,15,200,18,400 2. Direct labour: 1.5 hours per unit 3. Variable overhead costs per direct labour hour: indirect materials $0.70; indirect labour $1.20; and maintenance $0.50 4. 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. 15.25.) SHEFFIELD COMPANY Manufacturing Overhead Budget For the Year Ending December 31, 2022 Quarter 1 2 3 Year $ $$ $