Wildhorse Co. developed its annual manufacturing overhead budget for its master budget for 2022 as follows: Expected annual operating capacity 122,200 Direct Labor Hours Variable overhead costs Indirect labor $611,000 Indirect materials 122,200 Factory supplies 61,100 Total variable 794,300 Fixed overhead costs Depreciation Supervision Property taxes Total costs 261,000 141,000 117,000 Total fixed 519,000 $1,313,300 The relevant range for monthly activity is expected to be between 10,200 and 12,000 direct labor hours. Prepare a flexible budget for a monthly activity level of 10,200 and 11,200 direct labor hours. (List variable costs before fixed costs.) WILDHORSE CO. Monthly Flexible Manufacturing Overhead Budget Activity level Direct labor hours $ $ 10,200 +9 $ $ 11,200