Whispering Winds Company estimates that 336,000 direct labor hours will be worked during the coming year, 2022, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year. Fixed Overhead Costs Variable Overhead Costs Supervision $107,520 Indirect labor $141,120 Depreciation 80,640 Indirect materials 100,800 Insurance 33,600 Repairs 77,280 Rent 26,880 Utilities 80,640 Property taxes 20,160 Lubricants 20,160 $268,800 $420,000 It is estimated that direct labor hours worked each month will range from 29,600 to 41,600 hours. During October, 29,600 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $8,960, depreciation $6,720, insurance $2,752, rent $2,240, and property taxes $1,680. Variable overhead costs: indirect labor $13,913, indirect materials $8,608, repairs $6,682, utilities $7,648, and lubricants $2,144. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 4,000 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.)