Crane, Inc. uses a flexible budget for manufacturing overhead based on machine hours. Variable manufacturing overhead costs per machine hour are as follows: Fixed overhead costs per month are: The company believes it will normally operate in a range of 6,400 to 10,400 machine hours per month. During the month of August, 2022 , the company incurs the following manufacturing overhead costs: Prepare a flexible budget report, assuming that the company used 8,400 machine hours during August. (List variable costs before fixed costs.) Prepare a flexible budget report, assuming that the company used 8,400 machine hours during August. (List variable costs before fixed costs.) CRANE, INC. Manufacturing Overhead Budget Report (Flexible) For the Month Ended August 31, 2022 Budget at 8,400 hrs. Actual at 8,400hrs. Difference Favorable (F) Unfavorable (U) Not Applicable (NA) $ $ $ \begin{tabular}{c} Difference \\ \hline Favorable (F) \\ Unfavorable (U) \\ Not Applicable (NA) \end{tabular} Total Costs Supervision Property Taxes Utilities Maintenance Indirect Materials Depreciation Total Variable Costs Insurance Indirect Labor Total Fixed Costs Repairs Variable Costs