Vaughn Company is preparing its manufacturing overhead budget for 2022 . Relevant data concist 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, eg. variable expenses before fixed expense.)