Oriole Company uses a flexible budget for manufacturing overhead that is based on direct labour hours. The variable manufacturing overhead costs per direct labour hour are as follows: Indirect labour $1.30 Indirect materials 0.60 Utilities 0.30 Fixed overhead costs per month are as follows: supervision $3,900; depreciation $1,900; and property taxes $700. The company believes it will normally operate in a range of 6,300 to 11,700 direct labour hours per month. Prepare a monthly flexible manufacturing overhead budget for 2022 for the expected range of activity, using increments of 1,800 direct labour hours. (List variable costs before fixed costs.) ORIOLE COMPANY Monthly Manufacturing Overhead Flexible Budget For the Year 2022