The direct labour budget of Yuvwell Corporation for the upcoming fiscal year contains the following details concerning budgeted direct labour-hours: Budgeted direct labour-hours 1st 2nd 3rd 4th Quarter Quarter Quarter Quarter 10,200 9,300 9,600 10,400 The company's variable manufacturing overhead rate is $4.75 per direct labour-hour and the company's fixed manufacturing overhead is $70,000 per quarter. The only non-cash item included in fixed manufacturing overhead is depreciation, which is $17,500 per quarter. Required: 1. Complete the company's manufacturing overhead budget for the upcoming fiscal year. Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing overhead Less depreciation Cash disbursements for manufacturing overhead Yuvwell Corporation Manufacturing Overhead Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year