Pharoah, 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 $ 970 Insurance 370 Property taxes 470 Depreciation 1,070 The company believes it will normally operate in a range of 3,700 to 5,700 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.)