Sunland Company is preparing its manufacturing overhead budget for 2022. Relevant data consist of the following. Units to be produced (by quarters): 12,000, 14,400, 16,800, 19,200. 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 $49,500; depreciation $18,000; and maintenance $14,400. Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e 1.25. List variable expenses before fixed expense.)