Handover Company uses a flexible budget for overhead based on direct labor hours. Annual master budget figures, based on 400,000 direct labor hours, and actual overhead for March, when 30,000 labor hours were worked, are as follows: Master Budget (Annual) March Actual Variable Costs - Indirect Labor $24,000 $1,900 - Indirect Materials $45,000 $3,300 - Other Variable Costs $280,000 $21,100 Fixed Costs - Supervision $120,000 $10,000 - Depreciation $54,000 $4,600 - Other Fixed Costs $216,000 $17,700 Instructions: Prepare a flexible budget performance report for March.