Bumblebee Company estimates that 306,600 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

Supervision $88,560

Depreciation 71,400

Insurance 27,720

Rent 23,280

Property taxes 15,120

Total $226,080

Variable Overhead Costs

Indirect labor $141,036

Indirect materials 67,452

Repairs 42,924

Utilities 45,990

Lubricants 30,660

Total $328,062

It is estimated that direct labor hours worked each month will range from 29.000 to 37,400 hours.

During October, 29,000 direct labor hours were worked and the following overhead costs were incurred.

Fixed overhead costs: Supervision $7,380, Depreciation $5,950, Insurance $2,255, Rent $1,940, and Property taxes $1,260.

Variable overhead costs: Indirect labor $14.380, Indirect materials, $6,010, Repairs $3,990, Utilities $4,690, and Lubricants $3,280.

(a) Prepare a monthly manufacturing overhead flexible budget for each increment of 2,800 direct labor hours over the relevant range for the year ending December 31, 2020. (List variable costs before fixed costs.)