Budgeted fixed overhead costs per month are Supervision $3,840, Depreciation $1,152, and property Taxes $768. The company believes it will normally operate in a range of 6,720-9,600 direct labor hours per month. Assume that in July 2022, Martinez Company incurs the following manufacturing overhead costs. (a) Prepare a flexible budget performance report, assuming that the company worked 8,640 direct labor hours during the month. (List variable costs before fixed costs.) (b) Prepare a flexible budget performance report, assuming that the company worked 8,160 direct labor hours during the month. (List variable costs before fixed costs.)