Bumblebee Company estimates that 370,000 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		$85,440		Indirect labor		$170,200
Depreciation		76,200		Indirect materials		96,200
Insurance		28,320		Repairs		51,800
Rent		20,400		Utilities		55,500
Property taxes		15,840		Lubricants		25,900
		$226,200				$399,600

It is estimated that direct labor hours worked each month will range from 28,000 to 34,900 hours. During October, 28,000 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,120, Depreciation $6,350, Insurance $2,310, Rent $1,700, and Property taxes $1,320. Variable overhead costs: Indirect labor $13,860, Indirect materials, $6,850, Repairs $3,870, Utilities $4,600, and Lubricants $2,360. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 2,300 direct labor hours over the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.)