Mattel Company created the following budgeted manufacturing overhead data based upon an estimated 401,400 direct labor hours will be worked during 2015 in the Assembly Department:

Variable Overhead Costs		Fixed Overhead Costs
Indirect labor	$188,658	Supervision	$88,320
Indirect materials	116,406	Depreciation	74,760
Repairs	80,280	Insurance	27,840
Utilities	92,322	Rent	24,720
Lubricants	32,112	Property taxes	14,040
	$509,778		$229,680

During March, 20,300 direct labor hours were worked and the following overhead costs were incurred.

Fixed overhead costs: Supervision $7,360, Depreciation $6,230, Insurance $2,279, Rent $2,060, and Property taxes $1,170. Variable overhead costs: Indirect labor $10,525, Indirect materials, $5,562, Repairs $4,005, Utilities $5,102, and Lubricants $2,024.

Variable Overhead Costs		Fixed Overhead Costs
Indirect labor	$10,525	Supervision	$7,360
Indirect materials	5,562	Depreciation	6,230
Repairs	4,005	Insurance	2.279
Utilities	5,102	Rent	2.060
Lubricants	2.024	Property taxes	1,170
	$27,218		$19,099

Instructions:

(a)Prepare a monthly flexible manufacturing overhead budget for each increment of 3,100 direct labor hours over the relevant range for the year ending December 31, 2015..( It is estimated that direct labor hours worked each month will range from 20,300 to 29,600 hours.)

(b) Prepare a manufacturing overhead budget report for March.