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.

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

CHEYENNE COMPANY Packaging Department Manufacturing Overhead Flexible Budget Report choose the accounting period October 31, 2022For the Month Ended October 31, 2022For the Year Ended October 31, 2022
						Difference
		Budget		Actual Costs		Favorable Unfavorable Neither Favorable nor Unfavorable
select an opening name for this budget report UtilitiesDirect Labor HoursLubricantsTotal Fixed CostsVariable CostsTotal Variable CostsDirect LaborRentActivity LevelDirect MaterialsInsuranceIndirect MaterialsProperty TaxesSupervisionRepairsFixed CostsIndirect LaborTotal CostsDepreciation		enter a number of hours		enter a number of hours
select an opening name for section one Fixed CostsProperty TaxesTotal Variable CostsDirect Labor HoursDepreciationIndirect MaterialsUtilitiesTotal CostsLubricantsSupervisionTotal Fixed CostsDirect MaterialsDirect LaborVariable CostsRentRepairsIndirect LaborInsuranceActivity Level
select an item Variable CostsDepreciationDirect MaterialsTotal CostsSupervisionDirect LaborInsuranceIndirect MaterialsProperty TaxesLubricantsUtilitiesTotal Fixed CostsTotal Variable CostsRepairsRentFixed CostsIndirect LaborDirect Labor HoursActivity Level		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select an item SupervisionLubricantsFixed CostsInsuranceDirect MaterialsDirect LaborTotal Variable CostsIndirect MaterialsActivity LevelDirect Labor HoursDepreciationUtilitiesProperty TaxesVariable CostsRepairsTotal CostsTotal Fixed CostsIndirect LaborRent		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select an item UtilitiesDirect Labor HoursDirect LaborInsuranceDirect MaterialsActivity LevelLubricantsTotal Fixed CostsIndirect LaborRentSupervisionDepreciationFixed CostsIndirect MaterialsProperty TaxesRepairsTotal CostsVariable CostsTotal Variable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select an item Fixed CostsDirect MaterialsDirect LaborTotal Variable CostsVariable CostsInsuranceProperty TaxesIndirect MaterialsIndirect LaborUtilitiesTotal CostsSupervisionDepreciationDirect Labor HoursLubricantsActivity LevelRentTotal Fixed CostsRepairs		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item InsuranceActivity LevelIndirect LaborIndirect MaterialsRentSupervisionVariable CostsTotal Variable CostsUtilitiesDirect MaterialsFixed CostsTotal CostsDirect Labor HoursRepairsDirect LaborProperty TaxesLubricantsTotal Fixed CostsDepreciation		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select a closing name for section one Direct LaborInsuranceUtilitiesVariable CostsFixed CostsSupervisionIndirect MaterialsTotal Fixed CostsRepairsDirect MaterialsProperty TaxesLubricantsIndirect LaborActivity LevelRentDirect Labor HoursTotal CostsTotal Variable CostsDepreciation		enter a total amount for section one		enter a total amount for section one		enter a dollar amount	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select an opening name for section two SupervisionActivity LevelFixed CostsTotal Variable CostsTotal Fixed CostsProperty TaxesIndirect MaterialsRentIndirect LaborDirect Labor HoursTotal CostsDirect LaborUtilitiesLubricantsDepreciationRepairsDirect MaterialsVariable CostsInsurance
select an item DepreciationActivity LevelIndirect LaborProperty TaxesRepairsInsuranceUtilitiesFixed CostsLubricantsDirect Labor HoursRentSupervisionTotal Fixed CostsTotal Variable CostsDirect MaterialsTotal CostsDirect LaborIndirect MaterialsVariable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item Fixed CostsUtilitiesIndirect LaborTotal Variable CostsRentTotal Fixed CostsActivity LevelIndirect MaterialsRepairsDirect LaborSupervisionProperty TaxesTotal CostsDepreciationVariable CostsLubricantsDirect MaterialsInsuranceDirect Labor Hours		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select an item Indirect LaborIndirect MaterialsRepairsTotal Variable CostsSupervisionInsuranceDirect MaterialsDirect Labor HoursRentDirect LaborFixed CostsProperty TaxesLubricantsVariable CostsTotal CostsTotal Fixed CostsActivity LevelDepreciationUtilities		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select an item Indirect MaterialsTotal Variable CostsLubricantsVariable CostsRepairsFixed CostsDepreciationUtilitiesDirect LaborInsuranceRentTotal CostsDirect MaterialsProperty TaxesDirect Labor HoursIndirect LaborSupervisionActivity LevelTotal Fixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select an item SupervisionDirect MaterialsProperty TaxesRepairsTotal Fixed CostsUtilitiesVariable CostsInsuranceDirect Labor HoursDepreciationIndirect MaterialsActivity LevelTotal CostsDirect LaborLubricantsTotal Variable CostsIndirect LaborRentFixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select a closing name for section two Total Variable CostsUtilitiesTotal CostsFixed CostsRentIndirect LaborDirect MaterialsLubricantsDirect LaborTotal Fixed CostsInsuranceActivity LevelVariable CostsDepreciationProperty TaxesSupervisionIndirect MaterialsRepairsDirect Labor Hours		enter a total amount for section two		enter a total amount for section two		enter a dollar amount	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select a closing name for this budget report Fixed CostsTotal Fixed CostsRepairsDirect MaterialsTotal Variable CostsRentIndirect MaterialsDirect Labor HoursDirect LaborUtilitiesSupervisionActivity LevelIndirect LaborDepreciationInsuranceLubricantsProperty TaxesVariable CostsTotal Costs		$ enter a total amount for this budget report		$ enter a total amount for this budget report		$ enter a total amount for this budget report	select an option Neither Favorable nor UnfavorableFavorableUnfavorable