Indigo 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 $4,800, Depreciation $1,440, and property Taxes $960. The company believes it will normally operate in a range of 8,400-12,000 direct labor hours per month. Assume that in July 2022, Indigo Company incurs the following manufacturing overhead costs. Variable Costs Fixed Costs Indirect labor $10,560 Supervision $4,800 Indirect materials 6,960 Depreciation 1,440 Utilities 3,840 Property taxes 960 (a) Prepare a flexible budget performance report, assuming that the company worked 10,800 direct labor hours during the month. (List variable costs before fixed costs.)