The direct labour budget of Yunwell Corporation for the upcoming fiscal year contains the following details concerning budgeted direct labour-hours: The company's variable manufacturing overhead rate is $2.75 per direct labour-hour and the company's fixed manufacturing overhead is $54,000 per quarter. The only non-cash 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 upcoming fiscal year. 2. Compute the company's manufacturing overhead rate (including both variable and fixed manufacturing overhead) for the upcoming fiscal year