The Bakery Department of Culbert Dessert Corporation has submitted the following forecast of fruit pies to be produced by quarter for the upcoming fiscal year.

	First Quarter	Second Quarter	Third Quarter	Fourth Quarter
Units to be produced	9,600	12,600	10,600	14,600

Each unit requires 0.30 direct labour-hours, and direct labour-hour workers are paid $10.00 per hour.

In addition, the variable manufacturing overhead rate is $1.00 per direct labour-hour. The fixed manufacturing overhead is $27,000 per quarter. The only non-cash element of manufacturing overhead is depreciation, which is $7,800 per quarter.

Required:

Prepare the companys manufacturing overhead budget. As per Schedule 5, your manufacturing overhead budget should also include the budgeted cash disbursements for overhead.

Budgeted direct labour-hours Variable overhead rate Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing overhead Cash disbursements for manufacturing overhead Culbert Dessert Corporation Manufacturing Overhead Budget First Quarter Second Quarter Third Quarter Fourth Quarter Year 0 0 EA $ 0 0 $ 0 0 0 0 0 0 EA $ 0 $ 0 $ 0 $ 0 $ 0