Double checking my answers and I am not sure what to put for fixed cost, is it unfavorable since its zero or it is neither favorable and unfavorable? AHHH!

Myers Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows Indirect labor $1.20 0.80 Indirect materials Utilities 0.40 Fixed overhead costs per month are Supervision $3,500, Depreciation $1,300, and Property Taxes $700. The company believes it will normally operate in a range of 5,500-8,500 direct labor hours per month. Assume that in July 2017, Myers Company incurs the following manufacturing overhead costs. Variable Costs Fixed Costs $3,500 Indirect labor $8,720 Supervision Indirect materials 5,830 Depreciation 1,300 2,590 Property taxes Utilities 700 (a) Prepare a flexible budget performance report, assuming that the company worked 7,500 direct labor hours during the month. (List variable costs before fixed costs.) MYERS COMPANY Manufacturing overhead Flexible Budget Report For the Month Ended July 3, 2017 Difference Neither Favorable Budget 7500 Direct Labor Hours 7500 Variable Costs