yers 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 Indirect materials Utilities $1.00 0.70 0.20 ixed overhead costs per month are Supervision $4,100, Depreciation $1,900, and Property Taxes $700. The company believes it will normally operate in a range of 7,300-10,900 direct labor hours er month. repare a monthly manufacturing overhead flexible budget for 2017 for the expected range of activity, using increments of 1,200 direct labor hours. (List variable costs before fixed costs.) Monthly Manufacturing Overhead Flexible Budget For the Year 2017