Sunland Company is preparing its manufacturing overhead budget for $2022.$ Relevant data consist of the following.

Units to be produced $($by quarters$)$: $11,600,13,920,16,240,18,560.$

Direct labor: Time is $1\mathrm{.}5$ 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 $$47,850$; depreciation $$17,400$; and maintenance $$13,920.$

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