Sheffield Company estimates that 330,000 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 $105,600 Indirect labor $138,600 Depreciation 79,200 Indirect materials 99,000 Insurance 33,000 Repairs 75,900 Rent 26,400 Utilities 79,200 Property taxes 19,800 Lubricants 19,800 $264,000 $412,500 It is estimated that direct labor hours worked each month will range from 29,100 to 40,800 hours. During October, 29,100 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $8,800, depreciation $6,600, insurance $2,703, rent $2,200, and property taxes $1,650. Variable overhead costs: indirect labor $13,665, indirect materials $8,454, repairs $6,572, utilities $7,512, and lubricants $2,106. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,900 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.) (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,900 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.) SHEFFIELD COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2022 > > -64 OF $ $ $ $ $ (b) Prepare a flexible budget report for October. (List variable costs before fixed costs.) SHEFFIELD COMPANY Packaging Department Manufacturing Overhead Flexible Budget Report $ Budget Actual Costs > > > > $ 10 $ Differenc Favorabl Unfavorab Neither Favo nor Unfavor $ $ Utilities Total Fixed Costs Property Taxes Direct Labor Supervision Indirect Labor Lubricants Depreciation Direct Materials Activity Level Total Variable Costs Rent Indirect Materials Total Costs Insurance Fixed Costs Direct Labor Hours Repairs Variable Costs