Pronghorn Company estimates that 312,000 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		$99,840		Indirect labor		$131,040
Depreciation		74,880		Indirect materials		93,600
Insurance		31,200		Repairs		71,760
Rent		24,960		Utilities		74,880
Property taxes		18,720		Lubricants		18,720
		$249,600				$390,000

It is estimated that direct labor hours worked each month will range from 27,600 to 38,400 hours. During October, 27,600 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $8,320, depreciation $6,240, insurance $2,556, rent $2,080, and property taxes $1,560. Variable overhead costs: indirect labor $12,921, indirect materials $7,992, repairs $6,242, utilities $7,104, and lubricants $1,992. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,600 direct labor hours over the relevant range for the year ending December 31, 2022.

(b) Prepare a flexible budget report for October.