Current Attempt in Progress Riverbed Company estimates that 318,000 direct labor hours will be worked during the coming year, 2022, in the Packaging Department. On this basis, the following budgeted manufacturing overhead cost data are computed for the year. Fixed Overhead Costs Variable Overhead Costs Supervision $101,760 Indirect labor $133,560 Depreciation 76,320 Indirect materials 95,400 Insurance 31,800 Repairs 73,140 Rent 25,440 Utilities 76,320 Property taxes 19,080 Lubricants 19,080 $254,400 $397,500 It is estimated that direct labor hours worked each month will range from 28,100 to 39,200 hours. During October, 28,100 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $8,480, depreciation $6,360, insurance $2,605, rent $2,120, and property taxes $1,590. Variable overhead costs: indirect labor $13.169, indirect materials $8,146, repairs $6,352, utilities $7,240, and lubricants $2,030. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 3,700 direct labor hours over the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.) RIVERBED COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2022 (b) Prepare a flexible budget report for October. (List variable costs before fixed costs.) RIVERBED COMPANY Packaging Department Manufacturing Overhead Flexible Budget Report Budget Actual Costs Difference Favorable Unfavorable Neither Favorable nor Unfavorable