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Winslow Company expects sales of its financial calculators to be $201,000 in the first quarter and $257,000 in the second quarter. Its variable overhead is

Winslow Company expects sales of its financial calculators to be $201,000 in the first quarter and $257,000 in the second quarter. Its variable overhead is approximately 17 percent of sales, and fixed overhead costs are $51,000 per quarter. Compute Winslows manufacturing overhead budget for the first two quarters.

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