Kendra Companys standard labor cost of producing one unit of Product DD is 4 hours at the rate of $12.00 per hour. During August 40800 hours of labor are incurred at a cost of $12.10 per hour to produce 10000 units of Product DD.BE9-6 For Eckert Inc. variable manufacturing overhead costs are expected to be $20000 in the first quarter of 2011 with $4000 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35000 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year.Cawley Companys Small Motor Division manufactures a number of small motors used in household and office appliances. The Household Division of Cawley then assembles and packages such items as blenders and juicers. Both divisions are free to buy and sell any of their components internally or externally. The following costs relate to small motor LN233 on a per unit basis.