Oriole Company estimates that 260,000 direct labour hours will be worked in the assembly department during 2022. Based on that, the following budgeted manufacturing overhead data are calculated: It is estimated that the direct labour hours worked each month will range from 17,900 to 23,600 hours. During January, 19,800 direct labour hours were worked and the following overhead costs were incurred: Prepare a monthly flexible manufacturing overhead budget for each increment of 1,900 direct labour hours (DL.H) over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs. Round rote per DLH calculations to 2 decimal ploces, e.g. 1.25 and final answers to 0 decimal places, e.g. 125.) Prepare a manufacturing overhead budget report for January. (List variable costs before fixed costs.)