Cheyenne Company estimates that 264,000 direct labor hours will be worked during the coming year, 2022, 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		$ 84,480		Indirect labor		$ 110,880
Depreciation		63,360		Indirect materials		79,200
Insurance		26,400		Repairs		60,720
Rent		21,120		Utilities		63,360
Property taxes		15,840		Lubricants		15,840
		$ 211,200				$ 330,000

It is estimated that direct labor hours worked each month will range from 23,600 to 32,000 hours. During October, 23,600 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $ 7,040, depreciation $ 5,280, insurance $ 2,164, rent $ 1,760, and property taxes $ 1,320. Variable overhead costs: indirect labor $ 10,937, indirect materials $ 6,760, repairs $ 5,352, utilities $ 6,016, and lubricants $ 1,688. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 2,800 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.)

CHEYENNE COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2022
select an opening name for this budget Indirect MaterialsVariable CostsActivity LevelInsuranceRepairsRentUtilitiesTotal Variable CostsDirect LaborFixed CostsLubricantsProperty TaxesIndirect LaborDirect MaterialsDepreciationDirect Labor HoursSupervisionTotal CostsTotal Fixed Costs
select an item DepreciationSupervisionFixed CostsDirect LaborTotal Fixed CostsInsuranceActivity LevelDirect Labor HoursIndirect LaborLubricantsProperty TaxesRepairsIndirect MaterialsDirect MaterialsVariable CostsTotal Variable CostsRentUtilitiesTotal Costs		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select an opening name for section one Total Variable CostsIndirect LaborDepreciationDirect MaterialsUtilitiesDirect Labor HoursProperty TaxesFixed CostsActivity LevelLubricantsRentIndirect MaterialsTotal CostsVariable CostsRepairsSupervisionTotal Fixed CostsDirect LaborInsurance
select an item SupervisionFixed CostsInsuranceTotal Fixed CostsLubricantsDepreciationDirect LaborDirect Labor HoursUtilitiesIndirect LaborProperty TaxesIndirect MaterialsVariable CostsTotal Variable CostsDirect MaterialsRepairsTotal CostsActivity LevelRent		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
select an item Direct LaborDirect Labor HoursLubricantsSupervisionTotal Fixed CostsIndirect LaborFixed CostsRepairsTotal CostsTotal Variable CostsDirect MaterialsIndirect MaterialsDepreciationProperty TaxesActivity LevelUtilitiesRentInsuranceVariable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item UtilitiesTotal CostsIndirect MaterialsTotal Fixed CostsDepreciationDirect LaborIndirect LaborTotal Variable CostsRepairsActivity LevelVariable CostsSupervisionProperty TaxesDirect MaterialsDirect Labor HoursFixed CostsRentLubricantsInsurance		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Direct Labor HoursVariable CostsDirect MaterialsTotal CostsTotal Variable CostsIndirect LaborFixed CostsRentRepairsSupervisionIndirect MaterialsInsuranceDepreciationProperty TaxesUtilitiesTotal Fixed CostsLubricantsDirect LaborActivity Level		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Activity LevelDirect Labor HoursIndirect MaterialsIndirect LaborTotal Fixed CostsInsuranceDirect LaborTotal CostsRentVariable CostsDepreciationUtilitiesRepairsDirect MaterialsFixed CostsTotal Variable CostsSupervisionLubricantsProperty Taxes		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section one Direct MaterialsDirect LaborRepairsInsuranceTotal Variable CostsVariable CostsProperty TaxesTotal CostsDirect Labor HoursLubricantsSupervisionActivity LevelIndirect MaterialsTotal Fixed CostsRentDepreciationIndirect LaborFixed CostsUtilities		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one
select an opening name for section two DepreciationDirect MaterialsDirect Labor HoursUtilitiesFixed CostsInsuranceIndirect MaterialsActivity LevelProperty TaxesTotal Fixed CostsRentTotal Variable CostsSupervisionLubricantsIndirect LaborVariable CostsTotal CostsRepairsDirect Labor
select an item Variable CostsRepairsTotal CostsUtilitiesSupervisionProperty TaxesTotal Fixed CostsRentDirect MaterialsIndirect MaterialsDirect LaborInsuranceDirect Labor HoursTotal Variable CostsIndirect LaborLubricantsDepreciationActivity LevelFixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item UtilitiesRentIndirect LaborDepreciationTotal Fixed CostsActivity LevelSupervisionDirect MaterialsIndirect MaterialsDirect LaborInsuranceFixed CostsTotal CostsRepairsDirect Labor HoursTotal Variable CostsVariable CostsProperty TaxesLubricants		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item RepairsUtilitiesActivity LevelDirect LaborVariable CostsRentDirect MaterialsIndirect MaterialsTotal Variable CostsProperty TaxesSupervisionInsuranceLubricantsDirect Labor HoursIndirect LaborTotal CostsFixed CostsDepreciationTotal Fixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Indirect LaborRentRepairsVariable CostsTotal Variable CostsTotal CostsProperty TaxesInsuranceLubricantsDirect Labor HoursDepreciationActivity LevelSupervisionDirect MaterialsDirect LaborFixed CostsUtilitiesIndirect MaterialsTotal Fixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Variable CostsTotal CostsFixed CostsInsuranceDirect MaterialsRepairsLubricantsTotal Variable CostsDirect Labor HoursRentTotal Fixed CostsIndirect LaborDepreciationActivity LevelProperty TaxesUtilitiesIndirect MaterialsSupervisionDirect Labor		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section two SupervisionUtilitiesTotal Variable CostsDirect MaterialsActivity LevelProperty TaxesDirect Labor HoursFixed CostsDepreciationTotal CostsRentIndirect LaborInsuranceIndirect MaterialsLubricantsDirect LaborTotal Fixed CostsRepairsVariable Costs		enter a total amount for section two		enter a total amount for section two		enter a total amount for section two		enter a total amount for section two
select a closing name for this budget Property TaxesRepairsTotal Fixed CostsIndirect LaborDepreciationInsuranceSupervisionFixed CostsDirect Labor HoursIndirect MaterialsTotal Variable CostsDirect LaborRentVariable CostsActivity LevelTotal CostsLubricantsDirect MaterialsUtilities		$ enter a total amount for this budget		$ enter a total amount for this budget		$ enter a total amount for this budget		$ enter a total amount for this budget