Martinez 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 $ 3,840, Depreciation $ 1,152, and property Taxes $ 768. The company believes it will normally operate in a range of 6,720 9,600 direct labor hours per month. Assume that in July 2022, Martinez Company incurs the following manufacturing overhead costs.

Variable Costs				Fixed Costs
Indirect labor		$ 8,448		Supervision		$ 3,840
Indirect materials		5,568		Depreciation		1,152
Utilities		3,072		Property taxes		768

(a) Prepare a flexible budget performance report, assuming that the company worked 8,640 direct labor hours during the month. (List variable costs before fixed costs.)

(b) Prepare a flexible budget performance report, assuming that the company worked 8,160 direct labor hours during the month. (List variable costs before fixed costs.)