Blue Spruce Company uses a flexible budget for manufacturing overhead based on direct labor hours. Budgeted variable manufacturing overhead costs per direct labor hour are as follows. Budgeted fixed overhead costs per month are Supervision $3,280, Depreciation $984, and property Taxes $656. The company believes it will normally operate in a range of 5,740-8,200 direct labor hours per month. Assume that in July 2022, Blue Spruce Company incurs the following manufacturing overhead costs. (a) Prepare a fiexible budget pertormance report, assuming that the company worked 7,380 direct labor hours during the month, (List varioble costs before foned costs) (b) Prepare a flexible budget performance report, assuming that the company worked 6,970 direct labor hours during the month, IList