Swifty Company is preparing its manufacturing overhead budget for 2022 . Relevant data consist of the following. Units to be produced (by quarters): 8,200,9,840,11,480,13,120. Direct labor: Time is 3.00 hours per unit. Variable overhead costs per direct labor hour: indirect materials $1.60; indirect labor $2.40; and maintenance $1.00. Fixed overhead costs per quarter: supervisory salaries $33,825; depreciation $12,300; and maintenance $9,840. Quarter Variable Costs: Quarter 3 Year Manufacturing overhead rate per direct