Bramble 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		$1.00
Indirect materials		0.70
Utilities		0.40

Fixed overhead costs per month are supervision $5,120, depreciation $1,536, and property taxes $1,024. The company believes it will normally operate in a range of 8,96012,800 direct labor hours per month. Assume that in July 2022, Bramble Company incurs the following manufacturing overhead costs.

Variable Costs				Fixed Costs
Indirect labor		$11,264		Supervision		$5,120
Indirect materials		7,424		Depreciation		1,536
Utilities		4,096		Property taxes		1,024

(a) Prepare a flexible budget performance report, assuming that the company worked 11,520 direct labor hours during the month. (List variable costs before fixed costs.)

(b) Prepare a flexible budget performance report, assuming that the company worked 10,880 direct labor hours during the month. (List variable costs before fixed costs.)