It is estimated that direct labor hours worked each month will range from 28,300 to 34,900 hours. During October, 28,300 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,730, Depreciation $5,980, Insurance $2,565, Rent $1,570, and Property taxes $1,450. Variable overhead costs: Indirect labor $12,986, Indirect materials, $5,340, Repairs $3,912, Utilities $5,930, and Lubricants $2,078. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 2,200 direct labor hours over the relevant range for the year ending December 31, 2020. (List variable costs before fixed costs.)

Sheridan Company estimates that 334,400 direct labor hours will be worked during the coming year, 2020, 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		$92,760		Indirect labor		$140,448
Depreciation		71,760		Indirect materials		66,880
Insurance		31,080		Repairs		46,816
Rent		18,840		Utilities		66,880
Property taxes		17,400		Lubricants		20,064
		$231,840				$341,088

It is estimated that direct labor hours worked each month will range from 28,300 to 34,900 hours. During October, 28,300 direct labor hours were worked and the following overhead costs were incurred. Fixed overhead costs: Supervision $7,730, Depreciation $5,980, Insurance $2,565, Rent $1,570, and Property taxes $1,450. Variable overhead costs: Indirect labor $12,986, Indirect materials, $5,340, Repairs $3,912, Utilities $5,930, and Lubricants $2,078. (a) Prepare a monthly manufacturing overhead flexible budget for each increment of 2,200 direct labor hours over the relevant range for the year ending December 31, 2020. (List variable costs before fixed costs.)

SHERIDAN COMPANY Packaging Department Monthly Manufacturing Overhead Flexible Budget For the Year 2020
select an opening name for section one Activity LevelDepreciationDirect LaborDirect Labor HoursDirect MaterialsFixed CostsIndirect LaborIndirect MaterialsInsuranceLubricantsProperty TaxesRentRepairsSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs
select an item Activity LevelDepreciationDirect LaborDirect Labor HoursDirect MaterialsFixed CostsIndirect LaborIndirect MaterialsInsuranceLubricantsProperty TaxesRentRepairsSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a number of hours for the first month		enter a number of hours for the second month		enter a number of hours for the third month		enter a number of hours for the fourth month
select an opening name for section two Activity LevelDepreciationDirect LaborDirect Labor HoursDirect MaterialsFixed CostsIndirect LaborIndirect MaterialsInsuranceLubricantsProperty TaxesRentRepairsSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs
select an item Activity LevelDepreciationDirect LaborDirect Labor HoursDirect MaterialsFixed CostsIndirect LaborIndirect MaterialsInsuranceLubricantsProperty TaxesRentRepairsSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		$enter a dollar amount for the first month		$enter a dollar amount for the second month		$enter a dollar amount for the third month		$enter a dollar amount for the fourth month
select an item Activity LevelDepreciationDirect LaborDirect Labor HoursDirect MaterialsFixed CostsIndirect LaborIndirect MaterialsInsuranceLubricantsProperty TaxesRentRepairsSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount for the first month		enter a dollar amount for the second month		enter a dollar amount for the third month		enter a dollar amount for the fourth month
select an item Activity LevelDepreciationDirect LaborDirect Labor HoursDirect MaterialsFixed CostsIndirect LaborIndirect MaterialsInsuranceLubricantsProperty TaxesRentRepairsSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount for the first month		enter a dollar amount for the second month		enter a dollar amount for the third month		enter a dollar amount for the fourth month
select an item Activity LevelDepreciationDirect LaborDirect Labor HoursDirect MaterialsFixed CostsIndirect LaborIndirect MaterialsInsuranceLubricantsProperty TaxesRentRepairsSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount for the first month		enter a dollar amount for the second month		enter a dollar amount for the third month		enter a dollar amount for the fourth month
select an item Activity LevelDepreciationDirect LaborDirect Labor HoursDirect MaterialsFixed CostsIndirect LaborIndirect MaterialsInsuranceLubricantsProperty TaxesRentRepairsSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount for the first month		enter a dollar amount for the second month		enter a dollar amount for the third month