Cullumber, 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 3,400 to 5,400 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.) 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.) CULLUMBER , INC. Monthly Flexible Manufacturing Overhead Budget Activity level Machine hours 3,400 4,400 5,400 $ $ $ Total Costs Maintenance Indirect Labor Utilities Property Taxes Supervision Insurance Depreciation Fixed Costs Total Fixed Costs Indirect Materials Total Variable Costs Variable Costs