14-3 ead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as Flounder Company uses a flexible budget for manufacturing over $1.40 Indirect labor 0.30 Fixed overhead costs per month are Supervision $4,500, Deprediation $1,30, and Property Taxes $700. The company believes 11,600 direct labor hours per month. a monthly manufacturing overhead flexible budget for 2017 for the expected range of actvity, using increments of (List variable costs befo fixed costs.) Monthly Monthly Manufacturing Overhead Flexible Budget