Indirect labor $5.00 Indirect materials 2.50 Maintenance 0.80 Utilities 0.30 Fixed overhead costs per month are: Supervision $930 Insurance 330 Property taxes 430 Depreciation 1,030 The company believes it will normally operate in a range of 3,300 to 5,300 machine hours per month. Prepare a flexible manufacturing overhead budget for the expected range of activity using increments of 1,000 machine hours. (List variable costs before fixed costs.)