22-1A

71,400 Indirect materials 27,720 Repaig 23,280 Utities 42,924 During October, 29,000 deect labor hours were worked and the following overhead costs were incurred Variatle overhead cests: Indirect labor $14,380, Indirect materials, $6,010, Repairs $3,990, Utlities $4,690, and Lubricants $3,280. costs.) BUMBLEBEE COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2017 Manufacturing Differ Favorable Unfavorable Neither Favorable Budget Actual Costs