Crane Co. developed its annual manufacturing overhead budget for its master budget for 2022 as follows: The relevant range for monthly activity is expected to be between 8,200 and 12,000 direct labor hours. The relevant range for monthly activity is expected to be between 8,200 and 12,000 direct labor hours. repare a flexible budget for a monthly activity level of 8,200 and 9,200 direct labor hours. (List variable costs before fixed costs.)