Waterway Company is preparing its manufacturing overhead budget for 2022. Relevant data are as follows: 1. 2. 3. 4. Units to be produced (by quarters): 10,400, 12,000, 15,700, 18,000 Direct labour: 1.6 hours per unit Variable overhead costs per direct labour hour: indirect materials $0.70; indirect labour $1.20; and maintenance $0.50 Fixed overhead costs per darter: supervisory salaries $34.600: depreciation $16,600; and maintenance $14.700 Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round variable cost per unit to 2 decimal places, e.g. 15.25.)