Thread Company is preparing its manufacturing overhead budget for 2019. Relevant data consist of the following. Units to be produced (by quarters): 10,000,12,000,14,000,16,000. Direct labor: Time 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 $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.)