From the Following Details Provided by NutShell Inc Fixed Overhead Costs

From the following details provided by NutShell Inc., prepare the manufacturing overhead budget for the year 2015.
$$\begin{array} { l c c c c } & \text { First } & \text { Second } & \text { Third } & \text { Fourth } \\& \text { Quarter } & \text { Quarter } & \text { Quarter } & \text { Quarter } \\\text { Budgeted production units } & 15,000 & 18,000 & 21,000 & 24,000 \\\text { Variable overhead cost per unit } & \$ 45 & \$ 45 & \$ 45 & \$ 45\end{array}$$ Fixed overhead costs:
$$\begin{array} { l l l l l } \text { Depreciation } & \$ 3,000 & \$ 3,000 & \$ 3,000 & \$ 3,000 \\\text { Supplies, insurance } & 5,000 & 5,750 & 6 , 2 5 0 & 7,250 \\\text { Direct labor hours } & 12,500 & 7,500 & 17,200 & 12,800\end{array}$$ Prepare the manufacturing overhead budget for the year 2015. Also, calculate the overhead allocation rate, using direct labor hours as the allocation base.