The packing department of Widget Manufacturing Company had the following projected costs for the month ending April 30:

Direct labor: $16 per hour

Utilities: $2,500 plus $1 per dl hour

Managers salary: $5,000

Materials: $4 per dl hour

Packing department hours depends on how many orders are received during the month. The manager would like you to prepare a flexible budget based on 6,500 hours, 7,000 hours, and 7,500 hours of activity for the month.