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Atlanta Company is preparing its manufacturing overhead budget for 2020. Relevant data consist of the following Units to be p

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Manufacturing Overhead Budget
For the Year Ending December 31, 2020
Quarter
1 2 3 4 Year
Variable costs:
Indirect materials 14144 16864 19312 22576 72896
Indirect labor 22984 27404 31382 36686 118456
Maintenance 12376 14756 16898 19754 63784
Total variable 49504 59024 67592 79016 255136
Fixed costs
Supervisory salaries 36580 36580 36580 36580 146320
Depreciation 17620 17620 17620 17620 70480
Maintenance 13700 13700 13700 13700 54800
Total fixed 67900 67900 67900 67900 271600
Total manufacturing overhead 117404 126924 135492 146916 526736
Direct labor hours 17680 21080 24140 28220 91120
Manufacturing overhead rate per direct labor hour 5.78
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