The direct labour budget of Well Corporation for upcoming fiscal year contains the following details concerning budgeted direct labour-hours: Quarte 1 Quarte 2 8,200 Quarte 3 8,500 Quarte 4 7,800 Budgeted direct labour-hours 8,000 The company's variable manufacturing overhead rate is R3.25 per direct labour-hour and the company's fixed manufacturing overhead is R48,000 per quarter. The only noncash item included in fixed manufacturing overhead is depreciation, which is R16,000 per quarter. Required: 6.1. Construct the company's manufacturing overhead budget for the upcoming fiscal year. 6.2. Calculate the company's manufacturing overhead rate (including both variable and fixed manufacturing overhead) for the upcoming fiscal year