Indirect labor Indirect materials Utilities $1.40 0.60 0.40 Foed overhead costs per month are Supervision $3,900. Depreciation $1,700, and Property Taxes $600. The company believes it will normally operate in a range of 8.200 -13,300 direct labor hours per month Prepare a monthly manufacturing overhead fede budget for 2020 for the spected range of activity, using increments of 1.700 direct labor hours that variable costs before fred costs) Monthly Manufacturing Overhead Flexible Budget For the Year 2020