Pharoah Company uses a flexible budget for manufacturing overhead that is based on direct labour hours. The variable manufacturin overhead costs per direct labour hour are as follows: Fixed overhead costs per month are as follows: supervision $4,500; depreciation $1,300; and property taxes $700. The company believes it will normally operate in a range of 7,700 to 11,600 direct labour hours per month. Prepare a monthly flexible manufacturing overhead budget for 2022 for the expected range of activity, using increments of 1,300 direct labour hours. (List variable costs before fixed costs.)