Cullumber Manufacturing has prepared the following monthly flexible manufacturing overhead budget for its Mixing Department: CULLUMBER MANUFACTURING Monthly Flexible Manufacturing Overhead Budget Mixing Department 3,300 4,300 $ 3,300 16.500 4,950 24,750 20,300 12,300 15,300 47,900 $ 72,650 Activity level Direct labor hours Indirect materials Indirect labor Factory supplies Total variable Variable costs Fixed costs Depreciation Supervision Property taxes Total fixed Total costs $ 4,300 21,500 6,450 32,250 20,300 12,300 15,300 47.900 $80.150 Prepare a flexible budget at the 5,300 direct labor hours of activity. (List variable costs before fixed costs) CULLUMBER MANUFACTURING Monthly Flexible Manufacturing Overhead Budget Mixing Department Activity level 5,300 Direct labor hours