Please explain how to arrive at correct answers listed and use the list of entries. thank you

Problem 25-01A a-b Marigold Company estimates that 372,900 direct labor hours will be worked during the coming year, 2020, 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 $85,440 Indirect labor $164,076 Depreciation 66,240 Indirect materials 74,580 Insurance 33,720 Repairs 74,580 Rent 29,280 Utilities 93,225 Property taxes 12,480 Lubricants 29,832 $227,160 $436,293 It is estimated that direct labor hours worked each month will range from 24,700 to 31,000 hours. During October, 24,700 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,120, Depreciation $5,520, Insurance $2,785, Rent $2,440, and Property taxes $1,040, Variable overhead costs: Indirect labor $11,888, Indirect materials, $4,570, Repairs $4,870, Utilities $6,475, and Lubricants $2,286. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 2,100 direct labor hours over the relevant range for the year ending December 31, 2020. (List variable costs before fixed costs.) Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2020 Direct Labor Direct Labor Hours 24,700 31,000 Variable Costs Indirect Labor $ $ Direct Materials Repairs Utilities Lubricants Total Variable Costs Fixed Costs Supervision 7,120 7,120 7,120 7,120 Depreciation 5,520 5,520 5,520 5,520 Insurance 2,785 2,785 2,785 2,785 Rent 2,440 2,440 2,440 2,440 Property Taxes 1,040 1,040 1,040 1,040 Total Fixed Costs 18,905 18,905 18,905 18,905 Total Costs $ $ $ $ (b) Prepare a flexible budget report for October. (List variable costs before fixed costs.) MARIGOLD COMPANY Packaging Department Manufacturing Overhead Flexible Budget Report For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual Costs nor Unfavorable $ > B Activity Level Depreciation Direct Labor Direct Labor Hours Direct Materials Fixed Costs Indirect Labor Indirect Materials Insurance Lubricants Property Taxes Rent Repairs Supervision Total Costs Total Fixed Costs Total Variable Costs Utilities Variable Costs