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$1.30Indirect materials0.60Utilities0.30

Fixed overhead costs per month are Supervision $3,900, Depreciation $1,900, and Property Taxes $700. The company believes it will normally operate in a range of6,300-11,700direct labor hours per month.

Prepare a monthly manufacturing overhead flexible budget for 2020 for the expected range of activity, using increments of1,800direct labor hours.(List variable costs before fixed costs.)