Problem 22-1A Bumblebee Company estimates that 392,900 direct labor hours will be worked during the coming year, 2017, in the Packaging Department. On this basis, the budgeted manufacturing overhead cost data are computed for the year. Fixed Overhead Costs Variable Overhead Costs $188,592 Supervision $90,600 Indirect labor 110,012 Depreciation 70,680 Indirect materials 27,960 Repairs 70,722 nsurance Rent 78,580 27,000 Utilities 19,645 Property taxes 21,840 Lubricants $238,080 $467,551 It is estimated that direct labor hours worked each month will range from 20,900 to 28,100 hours. During October, 20,900 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,550, Depreciation $5,890, Insurance $2,280, Rent $2,250, and Property taxes $1,820. Variable overhead costs: Indirect labor $11,132, Indirect materials, $5,462, Repairs $3,722, Utilities $4,440, and Lubricants $1,445