Bumblebee Company estimates that402,600direct 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 from22,800to32,100hours.

During October,22,800direct 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 of3,100direct labor hours over the relevant range for the year ending December 31, 2017.(List variable costs before fixed costs.)