Blossom Company uses a flexible budget for manufacturing overhead that is based on direct labour hours. The variable manufacturing overhead costs per direct labour hour are as follows:

Indirect labour		$0.60
Indirect materials		0.80
Utilities		0.30

Fixed overhead costs per month are as follows: supervision $4,500; depreciation $1,100; and property taxes $500. The company believes it will normally operate in a range of 6,800 to 12,500 direct labour hours per month. Assume that in July 2022, Blossom Company incurs the following manufacturing overhead costs:

Variable Costs				Fixed Costs
Indirect labour		$6,160		Supervision		$4,500
Indirect materials		8,340		Depreciation		2,100
Utilities		2,680		Property taxes		500

(a) Prepare a flexible budget performance report, assuming that the company worked 10,600 direct labour hours during the month. (List variable costs before fixed costs. If an answer is zero, please enter 0. Do not leave any fields blank.)

BLOSSOM COMPANY Manufacturing Overhead Flexible Budget Report choose the accounting period For the Year Ended July 31, 2022For the Month Ended July 31, 2022July 31, 2022
						Difference
		Budget		Actual Costs		Favourable Unfavourable Neither Favourable nor Unfavourable
select an opening item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a number of hours		enter a number of hours
select an opening name for section one DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		$enter a dollar amount		$enter a dollar amount		$enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select a closing name for section one DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a total amount for section one		enter a total amount for section one		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select an opening name for section two DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select a closing name for section two DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a total amount for section two		enter a total amount for section two		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select a closing name for this report DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		$enter a total amount		$enter a total amount		$enter the difference	select an option UnfavourableFavourableNeither Favourable nor Unfavourable

(b) Prepare a flexible budget performance report, assuming that the company worked 10,100 direct labour hours during the month. (List variable costs before fixed costs. If an answer is zero, please enter 0. Do not leave any fields blank.)

BLOSSOM COMPANY Manufacturing Overhead Flexible Budget Report choose the accounting period For the Month Ended July 31, 2022July 31, 2022For the Year Ended July 31, 2022
						Difference
		Budget		Actual Costs		Favourable Unfavourable Neither Favourable nor Unfavourable
select an opening item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a number of hours		enter a number of hours
select an opening name for section one DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		$enter a dollar amount		$enter a dollar amount		$enter the difference	select an option UnfavourableFavourableNeither Favourable nor Unfavourable
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option UnfavourableFavourableNeither Favourable nor Unfavourable
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select a closing name for section one DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a total amount for section one		enter a total amount for section one		enter the difference	select an option UnfavourableFavourableNeither Favourable nor Unfavourable
select an opening name for section two DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select an item DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select a closing name for section two DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		enter a total amount for section two		enter a total amount for section two		enter the difference	select an option FavourableUnfavourableNeither Favourable nor Unfavourable
select a closing name for this report DepreciationDirect Labour HoursFixed CostsIndirect LabourIndirect MaterialsProperty TaxesSupervisionTotal CostsTotal Fixed CostsTotal Variable CostsUtilitiesVariable Costs		$enter a total amount		$enter a total amount		$enter the difference	select an option UnfavourableFavourableNeither Favourable nor Unfavourable