Thome 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		$1.40
Indirect materials		0.60
Utilities		0.30

Fixed overhead costs per month are supervision $3,811, depreciation $1,070, and property taxes $728. The company believes it will normally operate in a range of 6,00012,000 direct labor hours per month. Prepare a monthly manufacturing overhead flexible budget for 2014 for the expected range of activity, using increments of 2,000 direct labor hours. (List variable costs before fixed costs.)

Activity level

Direct labor hours _________ ____________ __________ ______________

variable costs

indirect labor __________ _____________ ____________ _______________

indirect materials ____________ ____________ __________ ___________

utilities _________ ____________ ____________ ____________

total variable cost ___________ ____________ ____________ ____________

fixed costs

supervision ___________ ___________ _____________ __________

depreciation _________ __________ ____________ ___________

prop. tax __________ __________ ____________ __________

tot. fixed costs _________ ____________ __________ ____________

total costs ________ _________ ___________ _______________