Cullumber Manufacturing has prepared the following monthly flexible manufacturing overhead budget for its Mixing Department: CULLUMBER MANUFACTURING Monthly Flexible Manufacturing Overhead Budget Mixing Department Activity level Direct labor hours 4,400 5,400 Variable costs Indirect materials $ 4.400 $ 5,400 Indirect labor 22,000 27,000 Factory supplies 6,600 8.100 Total variable 33,000 40,500 Fixed costs Depreciation 21.400 21,400 Supervision 13,400 13.400 Property taxes 16.400 16,400 Total fixed 51,200 51,200 Total costs $ 84.200 $ 91,700 Prepare a flexible budget at the 6,400 direct labor hours of activity. (List variable costs before fixed costs.) Prepare a flexible budget at the 6,400 direct labor hours of activity. (List variable costs before fixed costs.) CULLUMBER MANUFACTURING Monthly Flexible Manufacturing Overhead Budget Mixing Department Activity level Direct labor hours 6,400 V Variable Costs Indirect Materials V $ 4400 Indirect Labor Factory Supplies Total Variable Costs Fixed Costs V Depreciation Supervision v Property Taxes Total Fixed Costs Total Costs $