US Kimmel, Accounting, Ge L (ACC 110/210) CES Exercise 22-3 as follows. Indirect labor Indirect materials Utilities 1.20 0.70 0.20 dy it will normally operate in a range of 8,100-12,000 direct labor hours per month for 2017 for the expected range of activity, using increments of 1,300 direct labor hours. (List Prepare a monthly manufacturing overhead flexible variable costs before fixed costs.) For the Year 2017