The direct labor budget of Yuvwell Corporation for the upcoming fiscal year contains the following details concerning budgeted direct labor-hours:

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Budgeted direct labor-hours	10,600	9,500	9,800	10,600

The companys variable manufacturing overhead rate is $5.25 per direct labor-hour and the companys fixed manufacturing overhead is $74,000 per quarter. The only noncash item included in fixed manufacturing overhead is depreciation, which is $18,500 per quarter.

Complete the companys manufacturing overhead budget for the upcoming fiscal year.

2.	Compute the company's manufacturing overhead rate (including both variable and fixed manufacturing overhead) for the upcoming fiscal year.

Total budgeted manufacturing overhead for the yearBudgeted direct labor-hours for the yearPredetermined overhead rate for the year