Cook Company estimates that 311,000 direct labor hours will be worked during the coming year, 2014, in the Packaging Department. On this basis on the following budgeted manufacturing overhead cost data are computed for the year.

Fixed Overhead Costs	Variable Overhead Costs
Supervision 90,960	Indirect Labor 102,630
Depreciation 56,280	Indirect Materials 90190
Insurance 25,800	Repairs 59,090
Rent 18,360	Utilities 68,420
Property Taxes 15,720	Lubricants 15,550
207,120	335,880

It is estimated that direct labor hours worked each month will range from 21,200 to 29,000 hours. During October, 21,200 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: supervision $7,580, depreciation $4,690, insurance $2,096, rent $1,530, and property taxes $1,310. Variable overhead costs: indirect labor $7,936, indirect materials, $5,655, repairs $3,949, utilities $4,964, and lubricants $1,488.

A) Prepare a monthly manufacturing overhead flexible budget for each increment of 2,600 direct labor hours over the relevant range for the year ending December 31, 2014. (List variable costs before fixed costs.)

B) Prepare a flexible budget report for October. (List variable costs before fixed costs. If answer is zero, please enter 0, do not leave any fields blank.)