Crane Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows:

Indirect labor		$1.00
Indirect materials		0.70
Utilities		0.20

Fixed overhead costs per month are Supervision $4,100, Depreciation $1,900, and Property Taxes $700. The company believes it will normally operate in a range of 7,30010,900 direct labor hours per month. Prepare a monthly manufacturing overhead flexible budget for 2022 for the expected range of activity, using increments of 1,200 direct labor hours. (List variable costs before fixed costs.)

CRANE COMPANY Monthly Manufacturing Overhead Alexible Budget For the Year 2022 Activity Level Activity Level Depreciation Direct Labor Hours Fixed Costs Indirect Labor Indirect Materials Property Taxes Supervision Total Costs Total Fixed Costs Total Variable Costs Utilities Variable Costs $ $ $ $