For Roche Inc, variable manufacturing overhead costs are expected to be $20,950 in the first quarter of 2020 , with $4,340 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35,430 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year. Paige Company estimates that unit sales will be 10,500 in quarter 1,12,900 in quarter 2,14,300 in quarter 3 , and 18,700 in quarter 4 . Management desires to have an ending finished goods inventory equal to 22% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first 6 months of 2020 . turing overhead costs are expected to be $20,950 in the first quarter of 2020 , with $4,340 increments arters. Fixed overhead costs are estimated to be $35,430 in each quarter. nead budget by quarters and in total for the year. Perine Company has 4,050 pounds of raw materials in its December 31,2019 , ending inventory. Required production for January and February of 2020 are 4,500 and 5,800 units, respectively. 3 pounds of raw materials are needed for each unit, and the estimated cost per pound is $9. Management desires an ending inventory equal to 30% of next month's materials requirements. Prepare the direct materials budget for January