Frizell Company is preparing its manufacturing overhead budget for 2011. Relevant data consist of the following.
- Units to be produced (by quarters): 11,000, 13,700, 15,600, 17,000.
- Direct labor: Time is 1.3 hours per unit.
- Variable overhead costs per direct labor hour: Indirect materials $0.50; indirect labor $1.60; and maintenance $0.50.
- Fixed overhead costs per quarter: Supervisory salaries $34,320; depreciation $15,350; and maintenance $11,890.
Complete the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 10.50. Round all other answers to 0 decimal places, e.g. 125.)