manufacturing overhead costs per direct labor hour are as follows. Indirect labor $1.10 Indirect materials 0.70 Utilities 0.40 Fixed overhead costs per month are supervision $4,000, depreciation $1,694, and property taxes $637. The company believes it will normally operate in a range of 7,10012,200 direct labor hours per month. Prepare a monthly manufacturing overhead flexible budget for 2014 for the expected range of activity, using increments of 1,700 direct labor hours.