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Crane Co. developed its annual manufacturing overhead budget for its master budget for 2022 as follows: The relevant range for monthly activity is expected to be between 10,400 and 12,000 direct labor hours. Prepare a flexible budget for a monthly activity level of 10,400 and 11,400 direct labor hours. (List variable costs before fixed costs.) CRANECO. Monthly Flexible Manufacturing Overhead Budget Activity level Direct labor hours 10,400 11,400 Variable Costs $52000 $57000 Indirect Materials 10400 11400 \begin{tabular}{l} Factory Supplies \\ Total Variable Costs \\ \hline \end{tabular} \begin{tabular}{rr} \hline 5200 \\ \hline & 67600 \\ \hline \end{tabular} \begin{tabular}{rr} \hline 5700 \\ \hline 74100 \\ \hline \end{tabular} Fixed Costs 22000 22000 \begin{tabular}{|llr|} \hline Supervision & & 12000 \\ \hline Property Taxes & & 10000 \\ \hline Total Fixed Costs & & \\ \hline Total Costs & & $4000 \\ \hline \end{tabular} 12000