there are four quarters.

Novak Company is preparing its manufacturing overhead budget for 2022. Relevant data consist of the following Quarterly units production:Q1-9,400, 02-11,800,03-13,200,04-15,100. Direct labor:Labor required is 1 hour per unit. Variable overhead costs per direct labor hour: Indirect materials $0.80; indirect labor $1.20; and maintenance $0.50. Fixed overhead costs per quarter: Supervisory salaries $43,000; depreciation $16.000; and maintenance $11.500, Prepare the manufacturing overhead budget for the year showing quarterly data. (List variable costs before fixed costs.) NOVAK COMPANY Manufacturing Overhead Budget First Quarter Second Quarter Manufacturing overhead rate per direct labor hour $ (Round answers to 2 decimal places, s. 52.75)