Automatic Irrigation, Inc. is preparing its manufacturing overhead budget for the $2022$ year. Relevant data consist of the following:

Qtr$.1$ Qtr$.2$ Qtr$.3$ Qtr$.4$

Control Units to be produced $($by quarters$)$: $6,00010,00012,0009,000$

Direct labor time: $1$ hour per unit

Variable overhead costs per direct labor hour: Indirect Materials $$0\mathrm{.}90$; Indirect Labor $$1\mathrm{.}40$; and Maintenance $$0\mathrm{.}50.$

Fixed overhead costs per quarter: Supervisory salaries $$27,600$; depreciation $$4,000$; and maintenance $$1,900.$

Required

Prepare the manufacturing overhead budget for the $2022$ year showing quarterly data.