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 0.50

Utilities 0.30

Fixed overhead costs per month are Supervision $4,100, Depreciation $1,000, and Property Taxes $500. The company believes it will normally operate in a range of 5,800 10,600 direct labor hours per month.

Prepare a monthly manufacturing overhead flexible budget for 2017 for the expected range of activity, using increments of 1,600 direct labor hours. (List variable costs before fixed costs.)