Flint 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 $ 4,720, Depreciation $ 1,416, and property Taxes $ 944. The company believes it will normally operate in a range of 8,260 11,800 direct labor hours per month. Assume that in July 2022, Flint Company incurs the following manufacturing overhead costs.

Variable Costs				Fixed Costs
Indirect labor		$ 10,560		Supervision		$ 4,720
Indirect materials		6,960		Depreciation		1,416
Utilities		3,840		Property taxes		944

(a) Prepare a flexible budget performance report, assuming that the company worked 10,620 direct labor hours during the month. (List variable costs before fixed costs.)

(b) Prepare a flexible budget performance report, assuming that the company worked 10,200 direct labor hours during the month.