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

Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4 Total

Control Units to be produced (by quarters): 8,000 7,000 10,000 12,000 37,000

Direct labor time: 1 hour per unit

Variable overhead costs per direct labor hour: Indirect Materials $0.80; Indirect Labor $1.10; and Maintenance $0.60.

Fixed overhead costs per quarter: Supervisory salaries $19,250; depreciation $3,000; and maintenance $2,250.

Required

Prepare the manufacturing overhead budget for the next year showing quarterly data and the total amounts for the full year.