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	11,600	10,000	10,300	11,100

The companys variable manufacturing overhead rate is $6.50 per direct labor-hour and the companys fixed manufacturing overhead is $84,000 per quarter. The only noncash item included in fixed manufacturing overhead is depreciation, which is $21,000 per quarter.

Required:
1.	Complete the companys manufacturing overhead budget for the upcoming fiscal year.