Crane, Inc uses a flexible budget for manufacturing overhead based on machine hours. Variable manufacturing overhead costs per machine hour are as follows: Fixed overhead costs per month are: The company believes it will normally operate in a range of 4,400 to 6,400 machine hours per month. Prepare a flexible manufacturing overhead budget for the expected range of activity using increments of 1,000 machine hours. (List variable costs before fixed costs.) CKANE, INC. Monthly Flexible Manufacturing Overhead Budget Activity level Machine hours 4,400 5,400 6,400 $ $ $