Flint Company estimates that 354,000 direct labor hours will be worked during the coming year, 2022, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year.

Fixed Overhead Costs				Variable Overhead Costs
Supervision		$ 113,280		Indirect labor		$ 148,680
Depreciation		84,960		Indirect materials		106,200
Insurance		35,400		Repairs		81,420
Rent		28,320		Utilities		84,960
Property taxes		21,240		Lubricants		21,240
		$ 283,200				$ 442,500

It is estimated that direct labor hours worked each month will range from 31,100 to 44,000 hours. During October, 31,100 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $ 9,440, depreciation $ 7,080, insurance $ 2,899, rent $ 2,360, and property taxes $ 1,770. Variable overhead costs: indirect labor $ 14,657, indirect materials $ 9,070, repairs $ 7,012, utilities $ 8,056, and lubricants $ 2,258. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 4,300 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.)

FLINT COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2022

(b) Prepare a flexible budget report for October. (List variable costs before fixed costs.)

FLINT COMPANY Packaging Department Manufacturing Overhead Flexible Budget Report choose the accounting period October 31, 2022For the Month Ended October 31, 2022For the Year Ended October 31, 2022