2.A. Red Rose Company MOH Budget for January, 2022 Variable costs: 5,000 4,000 Indirect Material (5 TL per DL hour) Indirect Labor (4 TL per DL hour) Maintenance (1 TL per DL hour) Utilities (0,5 TL per DL hour) 1,000 500 10,500 Fixed costs: Supervisory 2,000 Depreciation 2,000 Rent 1,000 Insurance 500 5,500 Total MOH Costs 16,000 Red Rose Company planned to produce 4,000 boxes of Red Rose Delights in January 2022. Each box requires 15 minutes of direct labour (1/4 DL hour). Managerial accountant prepared the MOH budget for January (presented above). Actual production was 3,600 boxes and fixed overhead costs were exactly the same, however actual variable overhead costs are: indirect material 4,900 TL; indirect labor 3,400 TL; maintenance 1,100 TL; utilities 550 TL. Supervisor can control all costs other than supervisory, depreciation and insurance. Prepare a flexible manufacturing overhead budget with 200 DL-hour increments. The relevant range is 800 DL hours and 1,200 DL hours