The direct labour budget of Yuwwell Corporation for the upcoming fiscal year contains the following detalls concerning budgeted direct labour-hours: The company's variable manufacturing overhead rate is $3.25 per direct labour-hour and the company's fixed manufacturing overhead is $48,000 per quarter. The only noncash item included in fixed manufacturing overhead is depreciation, which is $16,000 per quarter. Required: 1. Complete the company's manufacturing overhead budget for the upcoming fiscal yeat