Atlanta Company is preparing its manufacturing overhead budget for 2014. Relevant data consist of the following. Units to be produced (by quarters): 10,800, 12,200, 14,300, 16,300. Direct labor: time is 1.5 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.20; and maintenance $0.70 Fixed overhead costs per quarter: supervisory salaries $37,250; depreciation $18,690; and maintenance $13,190. Prepare the manufacturing overhead budget for the year, showing quarterly data.