ABE20-6 For Justus Inc. variable manufacturing overhead costs are expected to be $20,260 in the first quarter of 2010 with $4,420 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35,820 in each quarter. Complete the manufacturing overhead budget by quarters and in total for the year. JUSTUS INC. Manufacturing Overhead Budget For the Year Ending December 31, 2010 Quarter 1 2 3 4 Year Variable costs $ $ $ $ $ Fixed costs Total manuf. overhead $ $ $ $ $