The direct labour budget of Yuwell Corporation for the upcoming fiscal year contains the following detalis concerning budgeted direct labour-hours: The company's variable manufacturing overhead rate is $5.25 per direct labour-hour and the company's 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. Required: 1. Complete the company's manufacturing overhead budget for the upcoming fiscal yeat 2. Compute the company's manufocturing overhead rate (including both variable and fixed manufacturing overhead) for the upcoming iscol year. The company's variable manufacturing overhead rate is $5.25 per direct labour-hour and the company's 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 Required: 1. Complete the company's 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