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:

Fixed overhead costs per month are as follows: supervision $$4,100$; depreciation $$1,000$; and property taxes $$500.$ The company

believes it will normally operate in a range of $5,800$ to $10,600$ direct labour hours per month.

Prepare a monthly flexible manufacturing overhead budget for $2022$ for the expected range of activity, using increments

of $1,600$ direct labour hours. $($List variable costs before fixed costs.$)$

SHERIDAN COMPANY

Monthly Manufacturing Overhead Flexible Budget

For the Year $2022$