Ayayai Company estimates that 372,000 direct labor hours will be worked during the coming year, 2022 , in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year. It is estimated that direct labor hours worked each month will range from 32,600 to 46,400 hours. During October, 32,600 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $9,920, depreciation $7,440, insurance $3,046, rent $2,480, and property taxes $1,860. Variable overhead costs: indirect labor $15,401, indirect materials $9,532, repairs $7,342, utilities $8,464, and lubricants $2,372. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 4,600 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.) (b) Prepare a flexible budget report for October. (List variable costs before fixed costs.)