Bramble Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2022. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours.

Variable costs		Rate per Direct Labor Hour		Annual Fixed Costs
Indirect labor		$0.43		Supervision		$44,400
Indirect materials		0.51		Depreciation		14,640
Factory utilities		0.32		Insurance		16,800
Factory repairs		0.24		Rent		29,280

The master overhead budget was prepared in the expectation that 477,100 direct labor hours will be worked during the year. In June, 44,500 direct labor hours were worked. At that level of activity, actual costs were as shown below. Variableper direct labor hour: indirect labor $0.46, indirect materials $0.50, factory utilities $0.35, and factory repairs $0.28. Fixed: same as budgeted.

(a) Prepare a monthly manufacturing overhead flexible budget for the year ending December 31, 2022, assuming production levels range from 39,800 to 52,700 direct labor hours. Use increments of 4,300 direct labor hours.

(b) Prepare a budget report for June comparing actual results with budget data based on the flexible budget.

(c) State the formula for computing the total budgeted costs for the Ironing Department.

The formula is = _____ + total variable costs of $______ per direct labor hour.

D) Were costs effectively controlled?