P23.1 (LO 2), AN Writing Bumblebee Company estimates that 300,000 direct labor hours will be worked during the coming year, 2025, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year. It is estimated that direct labor hours worked each month will range from 27,000 to 36,000 hours. During October, 27,000 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $8,000, depreciation $6,000, insurance $2,460, rent $2,000, and property taxes $1,500. Variable overhead costs: indirect labor $12,432, indirect materials $7,680, repairs $6,100, utilities $6,840, and lubricants $1,920, Instructions a. Prepare a monthly manufacturing overhead flexible budget for each increment of 3,000 direct labor hours over the relevant range the year ending December 31,2025. a. Total costs: DLH 27,000, $53,750; DLH 36,000,$65,000 b. Prepare a flexible budget report for October. b. Total cost $1,182U c. Comment on management's efficiency in controlling manufacturing overhead costs in October