Waterway Company is preparing its manufacturing overhead budget for 2022 . Relevant data consist of the following. Units to be produced (by quarters): 10,200,12,240,14,280,16,320. 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 $42,075; depreciation $15,300; and maintenance $12,240. Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e. 1.25. List variable expenses before fixed expense.) WATERWAY COMPANY Manufacturing Overhead Budget Quarter 1 2 3 $ $ Direct labor hours WATERWAY COMPANY Manufacturing Overhead Budget Quarter 2 344Year Z7Z