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For Roche Inc., variable manufacturing overhead costs are expected to be $20,000 in the first quarter of 2022, with $5,000 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $40,000 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year. Data: Total variable overhead-Qtr 1 Total variable overhead-Otr 2 Total variable overhead-Qtr 3 Total variable overhead-Qtr 4 est, fixed overhead per quarter Roche Inc. Manufacturing Overhead Budget For the Year Ending Dec. 31, 2022 QTR 1 QTR 2 QTR 3 QTR 4 Year Variable costs Fixed costs Total manufacturing overhead