Bumblebee Company estimates that 402,100 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 Depreciation Insurance Rent Property taxes $184,966 104,546 64,336 60,315 40,210 $454,373 $91,800 Indirect labor 69,960 Indirect materials 32,040 Repairs 22,560 Utilities 22,680 Lubricants $239,040 It is estimated that direct labor hours worked each month will range from 20,400 to 30,000 hours During October, 20,400 direct labor hours were worked and the following overhead costs were incurred Fixed overhead costs: Supervision $7,650, Depreciation $5,830, Insurance $2,615, Rent $1,880, and Property taxes $1,890 Variable overhead costs: Indirect labor $10,484, Indirect materials, $4,874, Repairs $3,214, Utilities $3,370, and Lubricants $2,380 (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,200 direct labor hours over the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.) BUMBLEBEE COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2017 Direct Labor Hours 20400 Variable Costs Indirect Labor Repairs