Cullumber Co. developed its annual manufacturing overhead budget for its master budget for 2022 as follows: 120,300 Direct Expected annual operating capacity Labor Hours Variable overhead costs Indirect labor $601,500 Indirect materials 120,300 Factory supplies 60.150 Total variable 781,950 Foad overhead costs Depreciation 243,000 Supervision 123,000 Property taxes 99,000 Total foxed 465.000 Total costs $1,246,950 The relevant range for monthly activity is expected to be between 8,300 and 12.000 direct labor hours. Prepare a flexible budget for a monthly activity level of 8,300 and 9,300 direct labor hours. (List variable costs before fixed costs)