(a) Prepare a monthly manufacturing overhead flexible budget for the year ending December 31, 2017, assuming production levels range from 43,700 to 57,200 direct labor hours. Use increments of 4,500 direct labor hours. (List variable costs before fixed costs. ZELMER COMPANY Monthly Manufacturing Overhead Flexible Budget Ironing Department For the Year 2017 (a) Prepare a monthly manufacturing overhead flexible budget for the year ending December 31, 2017, assuming production levels range from 43,700 to 57,200 direct labor hours. Use increments of 4,500 direct labor hours. (List variable costs before fixed costs. ZELMER COMPANY Monthly Manufacturing Overhead Flexible Budget Ironing Department For the Year 2017