Sandhill, Inc. uses a flexible budget for manufacturing overhead based on machine hours. Variable manufacturing overhead costs per machine hour are as follows: Indirect labor Indirect materials Maintenance Utilities $5.00 2.50 0.80 0.30 Fixed overhead costs per month are: Supervision Insurance Property taxes Depreciation $1,010 410 510 1,110 The company believes it will normally operate in a range of 4,100 to 6,100 machine hours per month. Prepare a flexible manufacturing overhead budget for the expected range of activity using increments of 1,000 machine hours. (List variable costs before fixed costs.)