Grouper Company estimates that 276,000 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		$88,320		Indirect labor		$115,920
Depreciation		66,240		Indirect materials		82,800
Insurance		27,600		Repairs		63,480
Rent		22,080		Utilities		66,240
Property taxes		16,560		Lubricants		16,560
		$220,800				$345,000

It is estimated that direct labor hours worked each month will range from 24,600 to 33,600 hours. During October, 24,600 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $7,360, depreciation $5,520, insurance $2,262, rent $1,840, and property taxes $1,380. Variable overhead costs: indirect labor $11,433, indirect materials $7,068, repairs $5,582, utilities $6,288, and lubricants $1,764. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,000 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.)

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