information in the photo

Electric Company estimates that 360,000 direct labor hours will be worked during 2019 in the Fixing Department. On this basis, the following budgeted manufacturing overhead data are computed. Variable Overhead Costs Indirect labor $72,000 Indirect material 54,000 35,000 Utilities 23,300 _._12 coo m It is estimated that direct labor hours worked each month will range from 18,000 to 24,000 hours. During January, 20,000 direct labor hours were worked, and the following overhead costs were incurred. Variable Overhead Costs Indirect labor $6,300 2500 2.700 1,900 "'m Fixed Overhead Costs $5,250 2,500 m Instructions: 1. Prepare a monthly flexible manufacturing overhead budget for each increment of 2,000 direct labor hours over the relevant range for the year ending December 31, 2019. 2. Prepare a manufacturing overhead budget report forJanuary. 3. Comment on management's efficiency in controlling manufacturing overhead costs in January