Alright, I need some major assistance with this one. I don't really understand how to get the direct hours portion, so if I can just get that (and if you could please show me how you got the direct hours) I will be extremely grateful. Thanks.

Zelmer Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2017. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours. Rate per Direct Labor Hour Variable costs Indirect labor Indirect materials Factory utilities Factory repairs Annual Fixed Costs $40,800 16,440 14,400 30,720 0.41 Supervision 0.54 Depreciation .30 Insurance 0.22 Rent The master overhead budget was prepared on the expectation that 478,700 direct labor hours will be worked during the year. In June, 45,500 direct labor hours were worked. At that level of activity, actual costs were as shown below. Variable-per direct labor hour: indirect labor $0.44, indirect materials $0.51, factory utilities $0.33, and factory repairs $0.27. Fixed: same as budgeted. (a) Prepare a monthly manufacturing overhead flexible budget for the year ending December 31, 2017, assuming production levels range from 40,400 to 54,800 direct labor hours. Use increments of 4,800 direct labor hours. (List variable costs before fixed costs.) ZELMER COMPANY Monthly Manufacturing Overhead Flexible Budget Ironing Department For the Year 2017