Bumblebee Company estimates that 402,600 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		$89,280		Indirect labor		$169,092
Depreciation		73,440		Indirect materials		80,520
Insurance		26,040		Repairs		40,260
Rent		21,360		Utilities		60,390
Property taxes		22,440		Lubricants		40,260
		$232,560				$390,522

It is estimated that direct labor hours worked each month will range from 22,800 to 32,100 hours. During October, 22,800 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,440, Depreciation $6,120, Insurance $2,125, Rent $1,780, and Property taxes $1,870. Variable overhead costs: Indirect labor $10,566, Indirect materials, $4,260, Repairs $2,240, Utilities $3,740, and Lubricants $2,640. (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.