Martinez Company estimates that 288,000 direct labor hours will be worked during the coming year, 2025, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year. Fixed Overhead Costs Variable Overhead Costs Supervision $92,160 Indirect labor $120,960 Depreciation 69,120 Indirect materials 86,400 Insurance 28,800 Repairs 66,240 Rent 23,040 Utilities 69,120 Property taxes 17,280 Lubricants 17,280 $230,400 $360,000 It is estimated that direct labor hours worked each month will range from 25,600 to 35,200 hours. During October, 25,600 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $7,680, depreciation $5,760, insurance $2,360, rent $1,920, and property taxes $1,440. Variable overhead costs: indirect labor $11,929, indirect materials $7,376, repairs $5,802, utilities $6,560, and lubricants $1,840. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,200 direct labor hours over the relevant range for the year ending December 31, 2025. (List variable costs before fixed costs.) MARTINEZ COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2025 $ $ $ $ $ $ (b) Prepare a flexible budget report for October. (List variable costs before fixed costs.) MARTINEZ COMPANY Packaging Department Manufacturing Overhead Flexible Budget Report Budget Actual Costs $ $ $ $ $ $

(a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,200 direct labor hours over the relevant range for the year ending December 31, 2025. (List variable costs before fixed costs.)

(b) Prepare a flexible budget report for October. (List variable costs before fixed costs.)