Crane Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows. Fixed overhead costs per month are Supervision $4,300, Depreciation $1,900, and Property Taxes $500. The company believes it will normally operate in a range of 6,4009,400 direct labor hours per month. Assume that in July 2020, Crane Company incurs the following manufacturing overhead costs. (a) Prepare a flexible budget performance report, assuming that the company worked 8,400 direct labor hours during the month. (List CRANE COMPANY Manufacturing Overhead Flexible Budget Report For the Month Ended July 31, 2020 Favorable Unfavorable Neither Favorable Budget Actual Costs nor Unfavorable $ $ (b) Prepare a flexible budget performance report, assuming that the compary worked 7,800 direct labor hours during the month. (List variable costs before fixed costs.) N