Question #$1$

Automatic Irrigation, Inc. is preparing its manufacturing overhead budget for the next year.

Relevant data consist of the following

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

Control Units $tobe$ 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\mathrm{.}80$; Indirect Labor

$$1\mathrm{.}10$; and Maintenance $$0\mathrm{.}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.