Swifty Company estimates that 366,000 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. Fixed Overhead Costs Variable Overhead Costs Supervision $117,120 Indirect labor $153,720 Depreciation 87,840 Indirect materials 109,800 Insurance 36,600 Repairs 84,180 Rent 29,280 Utilities 87,840 Property taxes 21,960 $292,800 Lubricants 21,960 $457,500 It is estimated that direct labor hours worked each month will range from 32,100 to 45,600 hours. During October, 32,100 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $9,760, depreciation $7,320, insurance $2,997,rent $2,440, and property taxes $1,830. Variable overhead costs: indirect labor $15,153, indirect materials $9,378, repairs $7,232, utilities $8,328, and lubricants $2,334. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 4,500 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.) Activity Level Direct Labor Hours Variable Costs Indirect Labor Indirect Materials Utilities Lubricants Repairs Total Variable Costs Variable Costs Depreciation Insurance Rent Property Taxes Property Taxes Total Fixed Costs Total Costs SWIFTY COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2022