Thome Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows.
Indirect labor $1.20
Indirect materials 0.70
Utilities 0.20
Fixed overhead costs per month are supervision $3,957, depreciation $1,172, and property taxes $540. The company believes it will normally operate in a range of 6,000–11,400 direct labor hours per month.
Prepare a monthly manufacturing overhead flexible budget for 2014 for the expected range of activity, using increments of 1,800 direct labor hours. (List variable costs before fixed costs.)