Thomas 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: $1.20

indirect materials: 0.50

Utilities: 0.30

Fixed overhead costs per month are supervision $4,383, depreciation $1,765, property taxes $843. The company believes it will normally operate in a range of 8,200-13,600 direct labor hours per month.

Prepare a monthly manufacturing overhead flexible budget for 2014 for the expected range of activity, using increments of 1,800 direct labor hours.