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. 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. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,500 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.)