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 $820 Insurance 220 Property taxes 320 Depreciation 920 The company believes it will normally operate in a range of 2,200 to 4,200 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 fixed costs.)