Atlanta Company is preparing its manufacturing overhead budget for 2020. Relevant data consist of the following. Units to be produced (by quarters): 10,600, 12,800, 14,400, 16,200. Direct labor: Time is 1.7 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.20; and maintenance $0.60. Fixed overhead costs per quarter: supervisory salaries $38,710; depreciation $19,350; and maintenance $14,800. Prepare the manufacturing overhead budget for the year, showing quarterly data.