Bumblebee Company estimates that 337,700 direct labor hours will be worked during the coming year, 2020 , in the Packaging Department. On this basis, the following budgeted manulacturing overhead cost data are computed for the year. It is estimated that direct labor hours worked each month will range from 21.500 to 29.600 hour. During October. 21.500 direct labor hours were worked and the following overtead costs were incurred. Foxed overhead costs: Supervision 57.350. Depreciation $6,000, Insurance 52.450, Fent $2.030, and Property taxes $1.090. Variable overhead costs: indirect labor $10,920, indirect materia $.$4,320, Repairs $4.240, Utilities $4,630, and Lubricants $1.365