Answer and Explanation:
As per the data given in the question,
Flexible manufacturing overhead budget
Activity level :
Machine hours 2,000 hours    3,000 hours     4,000 hours
Variable costs :
Indirect labor $5     $10,000     $15,000           $20,000
Indirect material $2.50   $5,000  $7,500         $10,000
Maintenance $0.80  $1,600     $2,400             $3,200
Utilities $0.30   $600                $900               $1,200
Total variable cost $22,600     $25,800          $34,400
Fixed costs :
Supervision             $800        $800               $800
Insurance                $200         $200              $200
Property taxes        $300         $300              $300
Depreciation           $900        $900              $900
Total Fixed cost      $2,200     $2,200          $2,200
Total Cost               $24,800   $28,000        $36,600