Crane, Inc. uses a flexible budget for manufacturing overhead based on machine hours. Variable manufacturing overhead costs per machine hour are as follows: Indirect labor $5.00 Indirect materials 2.50 Maintenance 0.80 Utilities 0.30 Fixed overhead costs per month are: Supervision $930 Insurance 330 Property taxes 430 Depreciation 1,030 The company believes it will normally operate in a range of 3,300 to 5,300 machine hours per month. Prepare a flexible manufacturing overhead budget for the expected range of activity using increments of 1,000 machine hours. (List variable costs before foxed costs.) Activity level Machine hours CRANE, INC. Monthly Flexible Manufacturing Overhead Budget 3,300 4,300 5,300