Zelmer Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2020. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours. Variable costs Rate per Direct Labor Hour Indirect labor Indirect materials Factory utilities Factory repairs $0.44 0.52 0.31 0.22 Annual Fixed Costs Supervision $41,160 Depreciation 16,200 Insurance 16,800 Rent 26,040 The master overhead budget was prepared on the expectation that 475,800 direct labor hours will be worked during the year. In June, 39,800 direct labor hours were worked. At that level of activity, actual costs were as shown below. Variable-per direct labor hour: indirect labor $0.48, indirect materials $0.49, factory utilities $0.34, and factory repairs $0.27. Fixed: same as budgeted. (a) Prepare a monthly manufacturing overhead flexible budget for the year ending December 31, 2020, assuming production levels range from 44,200 to 57,100 direct labor hours. Use increments of 4,300 direct labor hours. (List variable costs before fixed costs.) ZELMER COMPANY Monthly Manufacturing Overhead Flexible Budget Ironing Department For the Year 2020 $ $ 4 Activity Level Depreciation Direct Labor Direct Labor Hours Direct Materials Factory Repairs Factory Utilities Fixed Costs Indirect Labor Indirect Materials Insurance Rent Supervision Total Costs Total Fixed Costs Total Variable costs Variable costs