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	10,600	9,500	9,800	10,600

The companys variable manufacturing overhead rate is $5.25 per direct labour-hour and the companys fixed manufacturing overhead is $74,000 per quarter. The only non-cash item included in fixed manufacturing overhead is depreciation, which is $18,500 per quarter.

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

Yuvwell Corporation
Manufacturing Overhead Budget
	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year
Variable manufacturing overhead
Fixed manufacturing overhead
Total manufacturing overhead
Less depreciation
Cash disbursements for manufacturing overhead

2. Compute the company's manufacturing overhead rate (including both variable and fixed manufacturing overhead) for the upcoming fiscal year.

Total budgeted manufacturing overhead for the year
Budgeted direct labour-hours for the year
Predetermined overhead rate for the year	0