Myers Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows.
	Indirect labor	$ 1.00
	Indirect materials	0.70
	Utilities	0.40
Fixed overhead costs per month are supervision $4,000, depreciation $1,200, and property taxes $800. The company believes it will normally operate in a range of 7,00010,000 direct labor hours per month.
Instructions
Prepare a monthly manufacturing overhead flexible budget for 2022 for the expected range of activity, using increments of 1,000 direct labor hours.

Assume that the variable manufacturing overhead costs for indirect labor and indirect materials changed to $1.25 and $0.80 respectively. Revise the monthly manufacturing overhead flexible budget, using increments of 1,000 direct labor hours.