BE9-6 For Eckert Inc., variable manufacturing overhead costs are expected to be $20,000 in the first

For Eckert Inc., variable manufacturing overhead costs are expected to be $20,000 in the first quarter of 2011, with $4,000 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35,000 in each quarter.

Prepare the manufacturing overhead budget by quarters and in total for the year.