Myers company uses a flexible budget for manufacturing overhead based on direct labor hours Variable manufacturing overhead costs per direct labor hours. Variable manufacturing overhead costs per direct labor hours are as follows.

indirect labor $1.20

indirect materials 0.8

direct materials 0.30

fixed overhead costs per month are supervision $3700, deprecation 1900 and property tax 600. the company believes it will normally operate in range 8500-14200 direct labor hours.

indirect labor: 14560 supervision 3700

indirect material 9670 deprecation 1900

utilities 3220 property tax 600