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Raney Company uses a flexible budget for manufacturing overhead that is based on direct labour hours. The variable manufacturing overhead costs per direct labour hour are as follows: Indirect labour Indirect materials Utilities $1.30 0.60 0.40 Fixed overhead costs per month are as follows: supervision $3,800; depreciation $1,000; and property taxes 900. The company believes it will normally operate in a range of 8,100 to 12,000 direct labour hours per month. Prepare a monthly flexible manufacturing overhead budget for 2020 for the expected range of activity, using increments of 1,300 direct labour hours. (List variable costs before fixed costs.) RANEY COMPANY Monthly Manufacturing Overhead Flexible Budget For the Year 2020 Activity Level Depreciation Direct Labour Hours Fixed Costs Indirect Labour Indirect Materials Property Taxes Supervision Total Costs Total Fixed Costs Total Variable Costs Utilities Variable Costs