The direct labour budget of Yumwell Corporation for the upcoming fiscal year contains the following detabs conicerning budgeted direct labouf-hours: The company's variable manufacturing overhead rate is $2.75 per direct labour hout and the company's fored manutacturing overnead is $54,000 per quarter. The only non-cosh item included in fixed manufacturing overhead is depreciation. which is $13,500 per quarter. Required: 1. Complete the company's manufacturing overhead budget for the upcorning fiscal year. 2. Compute the company's manufacturing overhead rate (including both varlable and fixed manufacturing overhead) for the upcomir fiscal yeat