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	10,800	9,600	9,900	10,700

The companys variable manufacturing overhead rate is $5.50 per direct labor-hour and the companys fixed manufacturing overhead is $76,000 per quarter. The only noncash item included in fixed manufacturing overhead is depreciation, which is $19,000 per quarter.

Required:
1.	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.