The relevant range for monthly activity is expected to be between 10,400 and 12,000 direct labor hours. Prepare a flexible budget for a monthly activity level of 10,400 and 11,400 direct labor hours. (List variable costs before fixed costs.) CRANECO. Monthly Flexible Manufacturing Overhead Budget Activity level Direct labor hours 10,400 11,400 $ $ Depreciation Total Variable Costs Indirect Labor Fixed Costs Variable Costs Indirect Materials Property Taxes Total Costs Factory Supplies Total Fixed Costs Supervision