Campbell Soup Company estimates that 240,000 direct labor hours will be worked during 2018 in the Mixing Department. On this basis, the following budgeted manufacturing overhead data are computed:

Variable Overhead Costs		Fixed Overhead Costs
Indirect labor	$96,000	Supervision	$73,200
Indirect materials	72,000	Depreciation	62,280
Repairs	21,600	Insurance	51,900
Utilities	7,200	Rent	20,760
	$196,800		$208,140

It is estimated that direct labor hours worked each month will range from 5,000 to 20,000 hours. During June, 15,000 direct labor hours were worked and the following overhead costs were incurred (shown in the chart below):

Variable Overhead Costs		Fixed Overhead Costs
Indirect labor	$7,500	Supervision	$6,100
Indirect materials	4,100	Depreciation	5,230
Repairs	1,375	Insurance	4,325
Utilities	420	Rent	1,730
	$13,395		$17.385

Instructions:

1. Prepare a monthly flexible manufacturing overhead budget for the Mixing Department for each increment of 5,000 direct labor hours over the relevant range for the year ending December 31, 2018.
2. Prepare a manufacturing overhead budget report for June.