The company incurred the following actual costs when it operated at 75% of capacity in October.

Direct materials (60,500 pounds @ $6.10 per pound)		$ 369,050
Direct labor (22,000 hours @ $12.10 per hour)		266,200
Overhead costs
Indirect materials	$ 41,500
Indirect labor	176,100
Power	17,250
Maintenance	34,500
DepreciationBuilding	25,000
DepreciationMachinery	97,200
Taxes and insurance	16,200
Supervisory salaries	249,500	657,250
Total costs		$ 1,292,500

Required:

1. Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the 65%, 75%, and 85% capacity levels.