Bumblebee Company estimates that 320,100 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. Variable Overhead Costs Fixed Overhead Costs Supervision Depreciation 72,600 Indirect materials 83,226 Insurance Rent Property taxes 21,000 $89,880 Indirect labor $134,442 25,920 19,320 Repairs Utilities Lubricants 38,412 48,015 25,608 $329,703 $228,720 It is estimated that direct labor hours worked each month will range from 25,200 to 36,600 hours. During October, 25,200 direct labor hours were worked and the following overhead costs were incurred Fixed overhead costs: Supervision $7,490, Depreciation $6,050, Insurance $2,115, Rent $1,610, and Property taxes $1,750