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	9,600	9,000	9,300	10,100

The companys variable manufacturing overhead rate is $4.00 per direct labour-hour and the companys fixed manufacturing overhead is $64,000 per quarter. The only non-cash item included in fixed manufacturing overhead is depreciation, which is $16,000 per quarter.

Required:

1. Complete the companys 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