Sheffield Company is preparing its manufacturing overhead budget for 2025 . Relevant data consist of the following. Units to be produced (by quarters): 13,000,15,600,18,200,20,800. Direct labor: Time is 1.50 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.20; and maintenance $0.50. Fixed overhead costs per quarter: supervisory salaries $53,625; depreciation $19,500; and maintenance $15,600. Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, eg. 1.25. List variable expenses before fixed expense.)