Winslow Company expects sales of its financial calculators to be $200,000 in the first quarter and $236,000

Question:

Winslow Company expects sales of its financial calculators to be $200,000 in the first quarter and $236,000 in the second quarter. Its variable overhead is approximately 19 percent of sales, and fixed overhead costs are $46,500 per quarter. Prepare Winslow’s manufacturing overhead budget for the first two quarters.