Vintage Clock, Inc. is preparing its manufacturing overhead budget for 2020. Relevant data consist of the following: Units to be produced (by quarters): 9,000, 10,000, 12,000, 14,000. Direct labor: Time is 1 hour per unit. Variable overhead costs per direct labor hour: Indirect materials $0.95; indirect labor $1.60; and maintenance $0.40. Fixed overhead costs per quarter: Supervisory salaries $38,000; depreciation $12,000; and maintenance $5,800. Required Prepare the manufacturing overhead budget for the year, showing quarterly data