Sunland, Inc. uses a flexible budget for manufacturing overhead based on machine hours. Variable manufacturing overhead costs per machine hour are as follows: Indirect labor Indirect materials Maintenance Utilities Fixed overhead costs per month are: Supervision Insurance Property taxes Depreciation $5.00 2.50 0.50 0.30 $1,390 590 790 2,140 The company believes it will normally operate in a range of 5,900 to 9,900 machine hours per month. During the month of August, 2022, the company incurs the following manufacturing overhead costs: Indirect labor $37,130