Bumblebee Company estimates that 342,200 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				Variable Overhead Costs
Supervision		$94,200		Indirect labor		$143,724
Depreciation		77,280		Indirect materials		88,972
Insurance		30,960		Repairs		47,908
Rent		24,960		Utilities		51,330
Property taxes		23,160		Lubricants		17,110
		$250,560				$349,044

It is estimated that direct labor hours worked each month will range from 22,700 to 32,600 hours. During October, 22,700 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,850, Depreciation $6,440, Insurance $2,535, Rent $2,080, and Property taxes $1,930. Variable overhead costs: Indirect labor $10,574, Indirect materials, $5,472, Repairs $3,138, Utilities $3,735, and Lubricants $1,555. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,300 direct labor hours over the relevant range for the year ending December 31, 2020. (List variable costs before fixed costs.)

BUMBLEBEE COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2020