Cullumber, Inc. uses a flexible budget for manufacturing overhead based on machine hours. Variable manufacturing overhead costs pe machine hour are as follows: Fixed overhead costs per month are: The company believes it will normally operate in a range of 6,500 to 10,500 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 8,500 machine hours during August. (List variable costs before fixed costs.) Prepare a flexible budget report, assuming that the company used 8,500 machine hours during August. (List variable costs before fixed costs.) CULLUMBER, INC. Manufacturing Overhead Budget Report (Flexible) For the Month Ended August 31, 2022 \begin{tabular}{lcc} & & Difference \\ \cline { 3 - 3 } Budget at & Actual at & Favorable (F) \\ 8,500 hrs. & 8,500 hrs. & Unfavorable (U) \\ Not Applicable (NA) \end{tabular} $ $ $