Swifty Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows.

Indirect labor

$$1\mathrm{.}00$

Indirect materials

$0\mathrm{.}70$

Utilities

$0\mathrm{.}40$

Fixed overhead costs per month are Supervision $$4,880,$ Depreciation $$1,464,$ and Property Taxes $$976.$ The company believes it will normally operate in a range of $8,540-12,200$ direct labor hours per month.

Prepare a monthly manufacturing overhead flexible budget for $2025$ for the expected range of activity, using increments of $1,220$ direct labor hours. $($List variable costs before fixed costs.$)$

SWIFTY COMPANY

Monthly Manufacturing Overhead Flexible Budget

For the Year $2025$