Bumblebee Company estimates that320,100direct labor hours will be worked during the coming year, 2017, in the Packaging Department. On this basis, the budgeted manufacturing overhead cost data are computed for the year.

Supervision $89,880 Indirect labor $134,442

Depreciation 72,600 Indirect materials 83,226

Insurance 25,920 Repairs 38,412

Rent 19,320 Utilities 48,015

Property taxes. 21,000 Lubricants 25,608

$228,720 $329,703

It is estimated that direct labor hours worked each month will range from25,200to36,600hours.

During October,25,200direct labor hours were worked and the following overhead costs were incurred.

Fixed overhead costs: Supervision $7,490, Depreciation $6,050, Insurance $2,115, Rent $1,610, and Property taxes $1,750.

Variable overhead costs: Indirect labor $11,664, Indirect materials, $6,112, Repairs $2,964, Utilities $4,070, and Lubricants $2,266.

(a) Help with a monthly manufacturing overhead flexible budget for each increment of3,800direct labor hours over the relevant range for the year ending December 31, 2017.(List variable costs before fixed costs.)

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