Monty Company estimates that 294,000 direct labor hours will be worked during the coming year, 2022, 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		$94,080		Indirect labor		$123,480
Depreciation		70,560		Indirect materials		88,200
Insurance		29,400		Repairs		67,620
Rent		23,520		Utilities		70,560
Property taxes		17,640		Lubricants		17,640
		$235,200				$367,500

It is estimated that direct labor hours worked each month will range from 26,100 to 36,000 hours. During October, 26,100 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $7,840, depreciation $5,880, insurance $2,409, rent $1,960, and property taxes $1,470. Variable overhead costs: indirect labor $12,177, indirect materials $7,530, repairs $5,912, utilities $6,696, and lubricants $1,878. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,300 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.)

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