BE9-6 For Eckert Inc. variable manufacturing overhead costs are expected to be $20,000 in the first quarter of 2011 with $4,000 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35,000 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year. ECKERT INC. Manufacturing Overhead Budget For the Year Ending December 31, 2011 Quarter 1 2 3 4 Year Variable costs $ $ $ $ $ Fixed costs Total manuf. overhead $ $ $ $ $