Automatic Irrigation, Inc. is preparing its manufacturing overhead budget for the $2022$

year. Relevant data consist of the following:

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

Control Units $tobe$ produced $(by$ quarters$)$: $6,000,10,000,12,000,9,000$

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.