Indirect labor Indirect materials $5.00 2.50 Utilities Fixed overhead costs per month Property taxes Depreciation The company believes it will normally operate in a range of 2,000 to 4,000 madh ine hours per month. budget for the expected range of activity, using in Monthly Flexible Activity level Machine hours Monthly Flexible Manufacturing Overhead Budget Activity level Machine hours 4,000 Insurance Variable Costs Indirect Labor Property Taxes Indirect Materials Supervision Depreciation Total Fixed Costs Total Costs Maintenance Utilities Total Variable Costs Repairs