Pharoah Co developed its annual manutacturing overhead tudget for its master budget for 2022 as follows: The relevant range for monthly acthity is expected to be between 9,700 and 12,000 direct labor hours. Prepare a flexible budget fora monthly activity level of 9,700 and 10,700 ditect labor hours. (List variable costs before fixed costs.) Monthly Flexible Manufacturing Overhead Budget Activity level Direct labor hours 9.700 10,700 5