It is estimated that direct labor hours worked each month will range from 21,600 to 28,800 hours. During October, 21,600 direct labor hours were worked, and the following overhead costs were incurred. Fixed overhead costs: supervision $6,400, depreciation $4,800, insurance $1,968, rent $1,600, and property taxes $1,200. Variable overhead costs: indirect labor $9,945, indirect materials $6,144, repairs $4,880, utilities $5,472, and lubricants $1,536. AYAYAI COMPANY Packaging Department Monthly Manufachuing Overhead Flexible Budget For the Year 2022 $ $ $ $ 5 $ $ (b) Prepare a flexible budget report for October. (List variable costs before fixed costs.) AYAYAI COMPANY Packaging Department Manufacturing Overhead Flexible Budget Report Difference \begin{tabular}{c} \hline Favorable \\ Unfavorable \\ Neither Favorable \\ nor Unfavorable \\ \hline \end{tabular} 5 $ 5 nor Unfavorable