why the quarter fixed cost can get by annual fixed cost divided by 4? Because fixed cost can not change ,why don's apply 6000 ? If it is annual budgeted fixed cost then can get monthly fixed cost by divided by 12 ?

Question 2?: Brown, Inc., has budgeted $60,000 for annual fixed overhead costs for the coming year. Budgeted variable overhead is $0.10 per unit. For the next quarter, Brown plans to manufacture 500,000 units. Brown's budgeted overhead for the quarter is d a.\" $50,000\" bf $65,000\" of $110,000? d' $150,000\" t't'h'b