Carla Vista Co. developed its annual manufacturing overhead budget for its master budget for 2022 as follows: Expected annual operating capacity Variable overhead costs Indirect labor 122,000 Direct Labor Hours $610,000 Indirect materials 122,000 Factory supplies 61,000 Total variable 793,000 Fixed overhead costs Depreciation Supervision Property taxes Total costs 258,000 138,000 114,000 Total fixed 510,000 $1,303,000 The relevant range for monthly activity is expected to be between 10,000 and 12,000 direct labor hours. Prepare a flexible budget for a monthly activity level of 10,000 and 11,000 direct labor hours. (List variable costs before fixed costs.) Activity level CARLA VISTA CO. Monthly Flexible Manufacturing Overhead Budget Direct labor hours 10,000 11,000