Pina Colada Company is preparing its manufacturing overhead budget for 2022. Relevant data consist of the following. Quarterly units production: Q1 - 9,300, Q2 - 12,000, Q3 - 13,700, Q4 - 16,000. Direct labor: Labor required is 1 hour per unit. Variable overhead costs per direct labor hour: Indirect materials $0.90; indirect labor $1.10; and maintenance $0.40. Fixed overhead costs per quarter: Supervisory salaries $40,000; depreciation $15,100; and maintenance $12,500. Prepare the manufacturing overhead budget for the year, showing quarterly data.