Swifty Company estimates that 366,000 direct labor hours will be worked during the coming year, 2025 , in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year. 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, 2025. (List variable costs before fixed costs.) Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2025 36600 41100 \begin{tabular}{|l|} \hline 45600 \\ \hline \end{tabular} $13482 $15372 $17262 $19152 9630 10980 12330 13680 7383 8418 9453 8784 9864 10488 9760 9760 9760 9760 \begin{tabular}{|} 7320 \\ \hline \end{tabular} \begin{tabular}{|} 7320 \\ \hline \end{tabular} \begin{tabular}{|} 7320 \\ \hline \end{tabular} 7320 0 3050 3050 3050 \begin{tabular}{|} 2440 \\ \hline \end{tabular} 2440 2440 2440