CRANEMANUFACTURING Monthly Flexible Manufacturing Overhead Budget Mixing Department Activity level Direct labor hours 4,300 5,300 Variable costs Indirect materials $ 4,300 $ 5,300 Indirect labor 21,500 26,500 Factory supplies 6,450 7,950 Total variable 32,250 39,750 Fixed costs Depreciation 21,300 21,300 Supervision 13,300 13,300 Property taxes 16,300 16,300 Total fixed 50,900 50,900 Total costs $ 83,150 $ 90,650 Prepare a flexible budget at the 6,300 direct labor hours of activity. (List variable costs before fixed costs.)