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

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted direct labour-hours 8,600 8,500 8,800 8,200

The companys variable manufacturing overhead rate is $2.75 per direct labour-hour and the companys 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 companys manufacturing overhead budget for the upcoming fiscal year.