Bumblebee Company estimates that 318,000 direct labor hours will be worked during the coming year, 2017, in the Packaging Department. On this basis, the budgeted manufacturing overhead cost data are computed for the year.

Fixed Overhead Costs				Variable Overhead Costs
Supervision		$93,960		Indirect labor		$152,640
Depreciation		69,120		Indirect materials		89,040
Insurance		30,720		Repairs		31,800
Rent		20,760		Utilities		47,700
Property taxes		13,440		Lubricants		15,900
		$228,000				$337,080

It is estimated that direct labor hours worked each month will range from 22,500 to 33,900 hours. During October, 22,500 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,830, Depreciation $5,760, Insurance $2,510, Rent $1,730, and Property taxes $1,120. Variable overhead costs: Indirect labor $11,890, Indirect materials, $5,920, Repairs $2,170, Utilities $3,775, and Lubricants $1,415. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,800 direct labor hours over the relevant range for the year ending December 31, 2017.