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\mathrm{.}00$

Indirect materials

$0\mathrm{.}70$

Utilities

$0\mathrm{.}40$

Fixed overhead costs per month are Supervision $$3,360,$ Depreciation $$1,008,$ and property Taxes $$672.$ The company believes it will normally operate in a range of $5,880-8,400$ direct labor hours per month.

Assume that in July $2025,$ Bramble Company incurs the following manufacturing overhead costs.

Variable Costs

Fixed Costs

Indirect labor

$$7,392$

Supervision

$$3,360$

Indirect materials

$4\mathrm{.}872$

Depreciation

$1,008$

Utilities

$2,688$

Property taxes

$672$

$($a$)$ Prepare a flexible budget performance report, assuming that the company worked $7,560$ direct labor hours during the month. $($List variable costs before fixed costs.$)$

BRAMBLE COMPANY

Manufacturing Overhead Flexible Budget Report