Shefheld Company is preparing its manufacturing overhead budget for 2022. Relevant data consist of the following Quarterly units production: Q1-10,000, Q2-11.000, Q3-13.200.Q4-15,700 Direct labor: Labor required is 1 hour per unit. Variable overhead costs per direct labor hour: Indirect materials $0.70 indirect labor $1.20 and maintenance $0.40. Fixed overhead costs per quarter: Supervisory salaries $41,500: depreciation $16.100; and maintenance $11,700 Prepare the manufacturing overhead budget for the year, showing quarterly data. (List variable costs before fixed costs.) Prepare the manufacturing overhead budget for the year, showing quarterly data (List variable costs before fixed costs.) SHEFFIELD COMPANY Manufacturing Overhead Budget First Quarter Second Quarter $ Manufacturing overhead rate per direct labor hour $ (Round answers to 2 decimal places. eg. 52.75) Prepare the manufacturing overhead budget for the year, showing quarterly data. (List variable costs before fixed costs) SHEFFIELD COMPANY Manufacturing Overhead Budget Second Quarter Third Quarter Fourth Quarter Year S Manufacturing overhead rate per direct labor hour $ (Round answers to 2 decimal places, eg 52.75)