Oriole Company manufactures tablecloths. Sales have grown rapidly over the past $2$ years. As a result, the president has installed a budgetary control system for $2020.$ The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours.

$($a$)$ & $($b$)$

$($a$)$ Prepare a monthly manufacturing overhead flexible budget for the year ending December $31,2020,$ assuming production levels range from $35,100$ to $49,800$ direct labor hours. Use increments of $4,900$ direct labor hours. $($List variable costs before fixed costs.$)$