Bumblebee Company estimates that 379,500 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 $94,440 Indirect labor $174,570 Depreciation 73,320 Indirect materials 75,900 25,560 Repairs Insurance 53,130 Rent 21,120 Utilities 94,875 Property taxes 20,880 Lubricants 37,950 $436,425 $235,320 It is estimated that direct labor hours worked each month will range from 24,900 to 36,900 hours. During October, 24,900 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,870, Depreciation $6,110, Insurance $2,095, Rent $1,760, and Property taxes $1,740. Variable overhead costs: Indirect labor $12,544, Indirect materials, $4,500, Repairs $3,406, Utilities $6,545, and Lubricants $2,740. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 4,000 direct labor hours over the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.) Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2017 Ad Play GOog $ $ 440 For the month Endea October 31, 2017 Difference Favorable Unfavorable Neither Favorable Budget Actual Costs nor Unfavorable