Thread Company is preparing its manufacturing overhead budget for $2027.$ Relevant data consist of the following.

Quarterly units production: Q$1-10,000,$ Q$2-12,000,$ Q$3-14,000,$ Q$4-16,000.$

Direct labor: Labor required is $1$ hour per unit.

Variable overhead costs per direct labor hour: Indirect materials $$0\mathrm{.}80$; indirect labor $$1\mathrm{.}20$; and maintenance $$0\mathrm{.}50.$

Fixed overhead costs per quarter: Supervisory salaries $$42,000$; depreciation $$16,000$; and maintenance $$12,000.$

Prepare the manufacturing overhead budget for the year, showing quarterly data. $($List variable costs before fixed costs.$)$

THREAD COMPANY

Manufacturing Overhead Budget