Current Attempt in Progress Blue Spruce Company uses a flexible budget for manufacturing overhead based on direct labor hours. Budgeted variable manufacturing overhead costs per direct labor hour are as follows. Indirect labor $1.00 Indirect materials 0.70 Utilities 0.40 Budgeted fixed overhead costs per month are Supervision $3,280, Depreciation $984, and Property Taxes $656. The company believes it will normally operate in a range of 5,740-8,200 direct labor hours per month. Prepare a monthly manufacturing overhead flexible budget for 2022 for the expected range of activity, using increments of 820 direct labor hours. (List variable costs before fixed costs.) BLUE SPRUCE COMPANY Monthly Manufacturing Overhead Flexible Budget For the Year 2022