The landlord requires a one-year lease. Although the monthly rent of $1,500 is more than Ethan had anticipated paying, the building is nice, has adequate parking, and there is room for expansion. Ethan anticipates that 75% of the building will be used in the silk-screen process while25% will be used for sales.Jayne recently hired a graphics designer in that position for Shirts and More at a rate of $610 per month. Ethan estimates that the property taxes and insurance on the machinery will cost $2,640 annually, while property tax and insurance on display furniture and cash register will total $420 annually. The property taxes will be paid each quarter.

How do i calculate for my fixed overhead costs budget for each quarter with the information given please?