Sheridan Company uses a flexible budget for manufacturing overhead that is based on direct labour hours. The variable manufacturing overhead costs per direct labour hour are as follows: Indirect labour $1.10 Indirect materials 0.70 Utilities 0.40 Fixed overhead costs per month are as follows: supervision $3,600; depreciation $1,800; and property taxes $800. The company believes it will normally operate in a range of 7,700 to 11,000 direct labour hours per month. Prepare a monthly flexible manufacturing overhead budget for 2022 for the expected range of activity, using increments of 1,100 direct labour hours. (List variable costs before fixed costs.)