Avayai Company ines a flesible budgrt for manat acturint overtead based on direct labor hours. Variable manufacturing overhead conts per direct iator hour are as follem. yavai Compariv uses a flexble budget foc manufactutingoverhead based on d rect labor hours. Variable manufacturing overhead osts per direcilaboc haur are as follows. Fhed twethead costs per month aresupervision 53.200, Denreciation 5960 , and Property Taves 5640 . The company believes it will normain operate in a rainge of 5,6008000 direct labot hours per monthe Watur hours, (Cirt variotle costs before furd coits)