Flounder Company estimates that $270,000$ direct labor hours will be worked during the coming year, $2025,$ in the Packaging Department. On this basis, the following budgeted manufacturing owerhead cost data are computed for the year.

$\backslash$table$[[$Fixed Overhead Costs,Variable Overhead Costs$],[$Supervision$,$$$86,400,$Indirect labor,$$113,400],[$Depreciation$,64,800,$Indirect materials,$81\mathrm{.}000],[$Insurance$,27,000,$Repairs,$62,100],[$Rent$,21,600,$Utilities,$64,800],[$Property taxes,$16,200,$Lubricants,$16,200],[$$$216,000,,$$$337,500]]$

It is estimated that direct labor hours worked each month will range from $24,100$ to $32,800$ hours.

During October, $24,100$ direct labor hours were worked, and the following overhead costs were incurred.

Fixed overhead costs: supervision $$7,200,$ depreciation $$5,400,$ insurance $$2,213,$ rent $$1,800,$ and property taxes $$1,350.$

Variable overhead costs: indirect labor $$11,185,$ indirect materials $$6,914,$ repairs $$5,472,$ utilities $$6,152,$ and lubricants $$1,726.$

$($a$)$ Prepare a monthly manufacturing overhead flexible budget for each increment of $2,900$ direct labor hours over the relevant range for the year ending December $31,2025.($List variable costs before fixed costs.$)$