Cullumber Co. developed its annual manufacturing overhead budget for its master budget for 2022 as follows: Expected annual operating capacity 120,300 Direct Labor Hours Variable overhead costs Indirect labor $601,500 Indirect materials 120,300 Factory supplies 60,150 Total variable 781,950 Fixed overhead costs Depreciation Supervision Property taxes Total costs: 243,000 123,000 99,000 Total fixed 465,000 $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.)