Sandhill Co. developed its annual manufacturing overhead budget for its master budget for 2022 as follows:

Expected annual operating capacity				122,100 Direct Labor Hours
Variable overhead costs
Indirect labor				$610,500
Indirect materials				122,100
Factory supplies				61,050
	Total variable			793,650
Fixed overhead costs
Depreciation				261,000
Supervision				141,000
Property taxes				117,000
	Total fixed			519,000
Total costs				$1,312,650

The relevant range for monthly activity is expected to be between 10,100 and 12,000 direct labor hours. Prepare a flexible budget for a monthly activity level of 10,100 and 11,100 direct labor hours. (List variable costs before fixed costs.)

SANDHILL CO. Monthly Flexible Manufacturing Overhead Budget
Activity level
Direct labor hours		10,100		11,100
select an opening name for section one Variable CostsIndirect MaterialsMaintenanceSupervisionTotal Variable CostsDepreciationTotal CostsTotal Fixed CostsProperty TaxesFactory SuppliesIndirect Labor
select an item Property TaxesVariable CostsDepreciationTotal Variable CostsFactory SuppliesIndirect LaborFixed CostsTotal Fixed CostsIndirect MaterialsTotal CostsSupervision		$enter a dollar amount		$enter a dollar amount
select an item Indirect LaborVariable CostsProperty TaxesTotal Variable CostsDepreciationTotal Fixed CostsFixed CostsTotal CostsSupervisionFactory SuppliesIndirect Materials		enter a dollar amount		enter a dollar amount
select an item Fixed CostsSupervisionTotal Fixed CostsProperty TaxesTotal Variable CostsDepreciationIndirect MaterialsVariable CostsIndirect LaborFactory SuppliesTotal Costs		enter a dollar amount		enter a dollar amount
select a closing name for section one Variable CostsTotal Variable CostsIndirect LaborDepreciationProperty TaxesTotal Fixed CostsSupervisionFixed CostsIndirect MaterialsFactory SuppliesTotal Costs		enter a total amount for section one		enter a total amount for section one
select an opening name for section two Property TaxesIndirect MaterialsFactory SuppliesMaintenanceFixed CostsTotal Variable CostsSupervisionTotal CostsTotal Fixed CostsDepreciationIndirect Labor
select an item Indirect MaterialsTotal CostsTotal Fixed CostsVariable CostsSupervisionTotal Variable CostsIndirect LaborFixed CostsProperty TaxesFactory SuppliesDepreciation		enter a dollar amount		enter a dollar amount
select an item Indirect LaborTotal Fixed CostsSupervisionFactory SuppliesIndirect MaterialsDepreciationTotal CostsProperty TaxesFixed CostsVariable CostsTotal Variable Costs		enter a dollar amount		enter a dollar amount
select an item Variable CostsFactory SuppliesIndirect MaterialsTotal Variable CostsFixed CostsTotal CostsSupervisionTotal Fixed CostsDepreciationIndirect LaborProperty Taxes		enter a dollar amount		enter a dollar amount
select a closing name for section two Total Variable CostsIndirect MaterialsSupervisionVariable CostsFactory SuppliesTotal Fixed CostsProperty TaxesFixed CostsDepreciationIndirect LaborTotal Costs		enter a total amount for section two		enter a total amount for section two
select a closing overhead flexible budget item Indirect LaborFactory SuppliesTotal Variable CostsProperty TaxesVariable CostsTotal Fixed CostsTotal CostsDepreciationSupervisionIndirect MaterialsFixed Costs		$enter a total amount for this budget		$enter a total amount for this budget