Flint Compary 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. 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 taves $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 floxible 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 fived costs.) Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2022 $ $ $