Pina Colada Company estimates that 306,000 direct labor hours will be worked during the coming year, 2022, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year. Fixed Overhead Costs Variable Overhead Costs Supervision $97,920 Indirect labor $128,520 Depreciation 73,440 Indirect materials 91,800 Insurance 30,600 Repairs 70,380 Rent 24,480 Utilities 73,440 Property taxes 18,360 Lubricants 18,360 $244,800 $382,500 It is estimated that direct labor hours worked each month will range from 27,100 to 37,600 hours. During October, 27,100 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $8,160, depreciation $6,120, insurance $2.507, rent $2,040, and property taxes $1,530. Variable overhead costs: indirect labor $12,673, indirect materials $7,838, repairs $6,132, utilities $6,968, and lubricants $1,954.