Sheffield Company uses a flexible budget for manufacturing overhead based on direct labor hours. Budgeted variable manufacturing overhead costs per direct labor hour are as follows. Budgeted fixed overhead costs per month are Supervision $4,400. Depreciation $1,320, and Property Taxes $880. The company believes it will normally operate in a range of 7.70011,000 direct labor hours per month. Prepare a monthly manufacturing overhead flexible budget for 2022 for the expected range of activity, using increments of 1,100 direct labor hours. (List voriable costs before fixed costs.)