Oriole, Inc. uses a flexible budget for manufacturing overhead based on machine hours. Variable manufacturing overhead costs per machine hour are as follows: Indirect labor $5.00 Indirect materials 2.50 Maintenance 0.80 Utilities 0.30 Fixed overhead costs per month are: Supervision $960 Insurance 360 Property taxes 460 Depreciation 1,060 The company believes it will normally operate in a range of 3,600 to 5,600 machine hours per month. Prepare a flexible manufacturing overhead budget for the expected range of activity using increments of 1,000 machine hours. (List variable costs before fixed costs.) Activity level Machine hours ORIOLE, INC. Monthly Flexible Manufacturing Overhead Budget 3,600 4,600 5,600