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. Variable Overhead Costs Fixed Overhead Costs Supervision $105,600 Depreciation 79.200 Indirect labor $138,600 99.000 Indirect materials Repairs Insurance 33,000 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 10,800 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 57,512 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. (Uist variable costs before fixed costs.) SHEFFIELD COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2022 Activity Level Direct Labor Hours Variable Costs Indirect labor Indirect Materials Repairs Utilities C Lubricants Total Variable Costs Fixed Costs Supervision Depreciation Insurance Rent Property Themes Total Fixed Costs $ $ Total Costs (b) Prepare a flexible budget report for October (List variable costs before fixed costs.) SHEFFIELD COMPANY Packaging Department Manufacturing Overhead Flexible Budget Report Differe Favora Unfavor Neither Fan nor Unfav Budget Actual Costs Direct Libor Hours Variable Costs Indirect Labor indirect Materials Repairs Utilities Lubricants Total Variable Costs Fixed Costs Supervision Depreciation Insurance Rent Property Taxes Total Fixed Costs v Total Costs $ $