ES a Problem 24-1A Bumblebee Company estimates that 320,100 direct labor hours will be worked during the coming year, 2017, in the Packaging Department. On this basis, the budgeted manufacturing overhead cost data are computed for the year dy Fixed Overhead Costs Variable Overhead Costs $89,880 Indirect labor 72,600 Indirect materials 25,920 Repairs 19,320 Utilities 21,000 Lubricants $134,442 83,226 38,412 48,015 25,608 $329,703 Insurance Rent Property taxes $228,720 It is estimated that direct labor hours worked each month will range from 25,200 to 36,600 hours. During October, 25,200 direct labor hours were worked and the following overhead costs were incurred