Bumblebee Company estimates that 403,000 direct labor hours will be worked during the coming year, 2020, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year.

Fixed Overhead Costs				Variable Overhead Costs
Supervision		$94,920		Indirect labor		$161,200
Depreciation		66,360		Indirect materials		112,840
Insurance		29,760		Repairs		80,600
Rent		29,400		Utilities		100,750
Property taxes		22,560		Lubricants		24,180
		$243,000				$479,570

It is estimated that direct labor hours worked each month will range from 29,800 to 36,100 hours. During October, 29,800 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,910, Depreciation $5,530, Insurance $2,435, Rent $2,450, and Property taxes $1,880. Variable overhead costs: Indirect labor $13,010, Indirect materials, $7,924, Repairs $5,910, Utilities $7,890, and Lubricants $2,098.

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