Culver Company uses a flexible budget for manufacturing overhead based on direct labor hours. Budgeted variable manufacturing overhead costs per direct labor hour are as follows.

Indirect labor		$1.00
Indirect materials		0.70
Utilities		0.40

Budgeted fixed overhead costs per month are Supervision $4,640, Depreciation $1,392, and property Taxes $928. The company believes it will normally operate in a range of 8,12011,600 direct labor hours per month. Assume that in July 2022, Culver Company incurs the following manufacturing overhead costs.

Variable Costs				Fixed Costs
Indirect labor		$10,208		Supervision		$4,640
Indirect materials		6,728		Depreciation		1,392
Utilities		3,712		Property taxes		928

(a) Prepare a flexible budget performance report, assuming that the company worked 10,440 direct labor hours during the month. (List variable costs before fixed costs.)

CULVER COMPANY Manufacturing Overhead Flexible Budget Report choose the accounting period July 31, 2022For the Month Ended July 31, 2022For the Year Ended July 31, 2022
						Difference
		Budget		Actual Costs		Favorable Unfavorable Neither Favorable nor Unfavorable
select an opening flexible budget report item Total Fixed CostsTotal CostsSupervisionDirect Labor HoursDepreciationUtilitiesIndirect MaterialsFixed CostsTotal Variable CostsIndirect LaborVariable CostsProperty Taxes		enter a number of units		enter a number of units
select an opening name for section one Fixed CostsDepreciationUtilitiesDirect Labor HoursProperty TaxesTotal Fixed CostsIndirect LaborVariable CostsIndirect MaterialsTotal CostsTotal Variable CostsSupervision
select an item SupervisionDirect Labor HoursDepreciationTotal Variable CostsFixed CostsIndirect LaborProperty TaxesVariable CostsIndirect MaterialsTotal Fixed CostsUtilitiesTotal Costs		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select an item Fixed CostsDepreciationTotal Variable CostsSupervisionVariable CostsDirect Labor HoursTotal Fixed CostsTotal CostsUtilitiesIndirect LaborIndirect MaterialsProperty Taxes		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableUnfavorableFavorable
select an item Total CostsIndirect LaborProperty TaxesFixed CostsTotal Variable CostsSupervisionUtilitiesDepreciationVariable CostsDirect Labor HoursTotal Fixed CostsIndirect Materials		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select a closing name for section one UtilitiesIndirect LaborIndirect MaterialsTotal Fixed CostsDirect Labor HoursTotal CostsVariable CostsSupervisionProperty TaxesTotal Variable CostsFixed CostsDepreciation		enter a total amount for section one		enter a total amount for section one		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an opening name for section two Variable CostsTotal Fixed CostsIndirect MaterialsFixed CostsDepreciationUtilitiesTotal Variable CostsDirect Labor HoursSupervisionProperty TaxesIndirect LaborTotal Costs
select an item DepreciationSupervisionIndirect LaborUtilitiesDirect Labor HoursFixed CostsVariable CostsTotal CostsTotal Variable CostsIndirect MaterialsProperty TaxesTotal Fixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item Fixed CostsDepreciationUtilitiesDirect Labor HoursIndirect LaborSupervisionTotal Variable CostsTotal Fixed CostsIndirect MaterialsVariable CostsTotal CostsProperty Taxes		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item SupervisionTotal Variable CostsIndirect LaborTotal CostsVariable CostsFixed CostsDepreciationDirect Labor HoursTotal Fixed CostsProperty TaxesUtilitiesIndirect Materials		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableFavorableNeither Favorable nor Unfavorable
select a closing name for section two Direct Labor HoursSupervisionUtilitiesIndirect MaterialsProperty TaxesTotal Fixed CostsTotal Variable CostsIndirect LaborDepreciationTotal CostsVariable CostsFixed Costs		enter a total amount for section two		enter a total amount for section two		enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select a closing flexible budget report item Total Fixed CostsSupervisionProperty TaxesUtilitiesTotal Variable CostsFixed CostsIndirect LaborDepreciationDirect Labor HoursTotal CostsVariable CostsIndirect Materials		$enter a total amount for this report		$enter a total amount for this report		$enter a total amount for this report	select an option