Exercise 21-11 atlanta company is preparing its manufacturing overhead budget for 2017. relevant data consist of the following. units to be produced (by quarters): 10,400, 12,400, 14,200, 16,600. direct labor: time is 1.7 hours per unit. variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.30; and maintenance $0.70. fixed overhead costs per quarter: supervisory salaries $36,580; depreciation $17,620; and maintenance $13,700. prepare the manufacturing overhead budget for the year, showing quarterly data. (round overhead rate to 2 decimal places, e. g. 1.25. list variable expenses before fixed expense.)