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.)

(b) Prepare a flexible budget report for October. (List variable costs before fixed costs.)