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 11,000 9,700 10,000 10,800 The companys variable manufacturing overhead rate is $5.75 per direct labour-hour and the companys fixed manufacturing overhead is $78,000 per quarter. The only non-cash item included in fixed manufacturing overhead is depreciation, which is $19,500 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