Vaughn Company is preparing its manufacturing overhead budget for 2022. Relevant data consist of the following.

Units to be produced (by quarters): 9,800, 11,760, 13,720, 15,680.

Direct labor: Time is 3.00 hours per unit.

Variable overhead costs per direct labor hour: indirect materials $1.60; indirect labor $2.40; and maintenance $1.00.

Fixed overhead costs per quarter: supervisory salaries $40,425; depreciation $14,700; and maintenance $11,760.

Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25. List variable expenses before fixed expense.)

VAUGHN COMPANY Manufacturing Overhead Budget choose the accounting period For the Year Ending December 31, 2022December 31, 2022For the Quarter Ending December 31, 2022
	Quarter
		1		2		3		4		Year
select an opening name for section one Total Materials RequiredBeginning Direct MaterialsTotal Fixed CostsDirect Materials PurchasesMaintenanceIndirect LaborDepreciationUnits to be ProducedTotal Manufacturing OverheadVariable CostsDirect Materials Per UnitDesired Ending MaterialsFixed CostsSupervisory SalariesTotal Variable CostsIndirect MaterialsTotal Pounds Needed for Production
select an item Supervisory SalariesTotal Pounds Needed for ProductionTotal Variable CostsMaintenanceVariable CostsTotal Manufacturing OverheadBeginning Direct MaterialsTotal Materials RequiredTotal Fixed CostsDepreciationDirect Materials Per UnitDirect Materials PurchasesIndirect LaborIndirect MaterialsFixed CostsDesired Ending MaterialsUnits to be Produced		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select an item Fixed CostsTotal Materials RequiredDesired Ending MaterialsTotal Fixed CostsSupervisory SalariesMaintenanceDirect Materials PurchasesDirect Materials Per UnitIndirect LaborUnits to be ProducedTotal Variable CostsIndirect MaterialsTotal Manufacturing OverheadDepreciationVariable CostsTotal Pounds Needed for ProductionBeginning Direct Materials		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item DepreciationMaintenanceTotal Pounds Needed for ProductionTotal Variable CostsTotal Manufacturing OverheadDirect Materials PurchasesTotal Fixed CostsDesired Ending MaterialsTotal Materials RequiredFixed CostsVariable CostsDirect Materials Per UnitIndirect LaborBeginning Direct MaterialsIndirect MaterialsUnits to be ProducedSupervisory Salaries		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section one Units to be ProducedDepreciationSupervisory SalariesFixed CostsIndirect MaterialsTotal Materials RequiredIndirect LaborBeginning Direct MaterialsVariable CostsTotal Manufacturing OverheadTotal Fixed CostsDirect Materials PurchasesDesired Ending MaterialsDirect Materials Per UnitTotal Pounds Needed for ProductionTotal Variable CostsMaintenance		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one
select an opening name for section two Total Fixed CostsMaintenanceDirect Materials PurchasesBeginning Direct MaterialsTotal Pounds Needed for ProductionTotal Variable CostsDepreciationIndirect MaterialsTotal Manufacturing OverheadDirect Materials Per UnitSupervisory SalariesVariable CostsFixed CostsUnits to be ProducedTotal Materials RequiredDesired Ending MaterialsIndirect Labor
select an item Indirect MaterialsVariable CostsDesired Ending MaterialsDepreciationTotal Pounds Needed for ProductionBeginning Direct MaterialsTotal Materials RequiredTotal Manufacturing OverheadUnits to be ProducedIndirect LaborFixed CostsDirect Materials Per UnitTotal Variable CostsMaintenanceSupervisory SalariesTotal Fixed CostsDirect Materials Purchases		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item MaintenanceFixed CostsIndirect MaterialsDirect Materials PurchasesBeginning Direct MaterialsTotal Materials RequiredTotal Pounds Needed for ProductionTotal Variable CostsDirect Materials Per UnitVariable CostsIndirect LaborDesired Ending MaterialsTotal Fixed CostsDepreciationTotal Manufacturing OverheadSupervisory SalariesUnits to be Produced		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Total Materials RequiredTotal Pounds Needed for ProductionTotal Manufacturing OverheadSupervisory SalariesIndirect MaterialsDirect Materials PurchasesDepreciationDesired Ending MaterialsDirect Materials Per UnitFixed CostsVariable CostsBeginning Direct MaterialsMaintenanceUnits to be ProducedIndirect LaborTotal Variable CostsTotal Fixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section two DepreciationMaintenanceTotal Pounds Needed for ProductionDirect Materials Per UnitVariable CostsIndirect MaterialsDesired Ending MaterialsIndirect LaborTotal Manufacturing OverheadTotal Variable CostsUnits to be ProducedTotal Materials RequiredTotal Fixed CostsBeginning Direct MaterialsSupervisory SalariesFixed CostsDirect Materials Purchases		enter a total amount for section two		enter a total amount for section two		enter a total amount for section two		enter a total amount for section two		enter a total amount for section two
select a closing name for this budget Indirect LaborDepreciationSupervisory SalariesIndirect MaterialsDirect Materials Per UnitFixed CostsUnits to be ProducedVariable CostsTotal Fixed CostsTotal Manufacturing OverheadMaintenanceTotal Pounds Needed for ProductionTotal Variable CostsBeginning Direct MaterialsDirect Materials PurchasesTotal Materials RequiredDesired Ending Materials		$enter a total amount for this budget		$enter a total amount for this budget		$enter a total amount for this budget		$enter a total amount for this budget		$enter a total amount for this budget
Direct labor hours		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
Manufacturing overhead rate per direct labor hour										$enter a dollar amount rounded to 2 decimal places