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.

Fixed Overhead Costs

Supervision

Depreciation

Insurance

Rent

Property taxes

$119.040

89,280

37.200

29,760

22.320

$297,600

Variable Overhead Costs

Indirect labor

$156.240

Indirect materials

Repairs

Utilities

Lubricants

111.600

85,560

89.280

22.320

$465,000

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.