Excel Problem $4$ Brighton Company is preparing its manufacturing overhead budget for $2025.$ Relevant data consist of the following. Units to be produced $($by quarters$)$: $9,000,11,000,12,000,10,000.$ Direct labor: time is $1\mathrm{.}6$ hours per unit. Variable overhead costs per direct labor hour: indirect materials $$0\mathrm{.}85$; indirect labor $$1\mathrm{.}25$; maintenance $$0\mathrm{.}60$ Fixed overhead costs per quarter: $$ supervisory salaries $$40,000$ depreciation $$16,000$; maintenance $$11,500.$ Instructions Prepare the manufacturing overhead budget for the year. NOTE: Enter a formula, a cell reference, or a value $($if you are unable to reference a cell$),$ into the yellow shaded input cells. BRIGHTON COMPANY Manufacturing Overhead Budget For the Year Ending December $31,2025$ Quarter $1234$Year Units to be produced Direct labor hours per unit Total direct labor hours Variable costs $$Indirect materials $$Indirect labor $$Maintenance $$Total variable Fixed costs $$Supervisory salaries $$Depreciation $$Maintenance $$Total fixed Total manufacturing overhead Manufacturing overhead rate per direct labor hour $($round the result to two decimal points$)$