(b) Prepare a flexible budget report for October. (List variable costs before fixed costs.) BUMBLEBEE COMPANY Packaging Department Manufacturing Overhead Flexible Budget Report For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Costs Bumblebee Company estimates that 387,400 direct labor hours will be worked during the coming year, 2020, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year. Fixed Overhead Costs Variable Overhead Costs Supervision $86,640 Indirect labor $154,960 Depreciation 72,720 Indirect materials 85,228 Insurance 28,320 Repairs 69,732 Rent 26,280 Utilities 58,110 Property taxes Lubricants 22,080 $236,040 34,866 $402,896 It is estimated that direct labor hours worked each month will range from 24,300 to 34,200 hours. During October, 24,300 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,220, Depreciation $6,060, Insurance $2,320, Rent $2,190, and Property taxes $1,840. Variable overhead costs: Indirect labor $10,790, Indirect materials, $4,846, Repairs $4,304, Utilities $4,025, and Lubricants $2,457. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,300 direct labor hours over the relevant range for the year ending December 31, 2020. (List variable costs before fixed costs.)