Bumblebee Company estimates that 388,800 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. It is estimated that direct labor hours worked each month will range from 27,600 to 35,700 hours. During October. 27,600 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision dollar 7,720, Depreciation S5.600, Insurance dollar 2,135, Rent dollar 1,930. and Property taxes dollar 1,770. Variable overhead costs: Indirect labor dollar 13,696, Indirect materials, dollar 7,328, Repairs dollar 4,376. Utilities dollar 4,550, and Lubricants dollar 2,272. Prepare a monthly manufacturing overhead flexible budget for each increment of 2,700 direct labor hours over the relevant range for the year ending December 31. 2017.(List variable costs before fixed costs.)