Blossom Company uses a flexible budget for manufacturing overhead that is based on direct labour hours. The variable

manufacturing overhead costs per direct labour hour are as follows:

Fixed overhead costs per month are as follows: supervision $$3,500$; depreciation $$1,000$; and property taxes $$500.$ The

company believes it will normally operate in a range of $5,500$ to $8,500$ direct labour hours per month.

Prepare a monthly flexible manufacturing overhead budget for $2022$ for the expected range of activity, using increments

of $1,000$ direct labour hours. $($List variable costs before fixed costs.$)$