Bumblebee Company estimates that 381,800 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 $90,720 Indirect labor $160,356

Depreciation 75,000 Indirect materials 106,904

Insurance 25,440 Repairs 45,816

Rent 21,720 Utilities 57,270

Property taxes 12,360 Lubricants 26,726

= $225,240 = $397,072

It is estimated that direct labor hours worked each month will range from 23,900 to 33,200 hours.

During October, 23,900 direct labor hours were worked and the following overhead costs were incurred.

Fixed overhead costs: Supervision $7,560, Depreciation $6,250, Insurance $2,070, Rent $1,810, and Property taxes $1,030.

Variable overhead costs: Indirect labor $11,088, Indirect materials, $6,372, Repairs $2,818, Utilities $3,895, and Lubricants $2,033.

(A) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,100 direct labor hours over the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.)

(B) Prepare a flexible budget report for October. (List variable costs before fixed costs.)