Concord Company estimates that 342,000 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 $109,440 Indirect labor $143,640 Depreciation 82,080 Indirect materials 102,600 Insurance 34,200 Repairs 78,660 Rent 27,360 Utilities 82,080 Property taxes 20,520 Lubricants 20,520 $273,600 $427,500 It is estimated that direct labor hours worked each month will range from 30,100 to 42,400 hours. During October, 30,100 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $9,120, depreciation $6,840, insurance $2,801, rent $2.280, and property taxes $1,710. Variable overhead costs: indirect labor $14,161, indirect materials $8,762, repairs $6,792, utilities $7,784, and lubricants $2.182. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 4,100 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs) CONCORD COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2022