Bumblebee Company estimates that 334,400 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 $92,760 Indirect labor $140,448 66,880 Depreciation 71,760 Indirect materials Insurance 31,080 Repairs 46,816 Rent 18,840 Utilities 66,880 17,400 Lubricants 20,064 Property taxes $231,840 $341,088 It is estimated that direct labor hours worked each month will range from 28,300 to 34,900 hours During October, 28,300 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,730, Depreciation $5,980, Insurance $2,565, Rent $1,570, and Property taxes $1,450. Variable overhead costs Indirect labor $12,986, direct materials, $5,340, Repairs $3,912, Utilities $5,930, and Lubricants $2,078. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 2,200 direct labor hours over the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.)