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
Indirect materials		0.60
Utilities		0.30

Fixed overhead costs per month are Supervision $3,600, Depreciation $1,200, and Property Taxes $800. The company believes it will normally operate in a range of 8,50014,200 direct labor hours per month. Assume that in July 2020, Myers Company incurs the following manufacturing overhead costs.

Variable Costs				Fixed Costs
Indirect labor		$14,510		Supervision		$3,600
Indirect materials		7,180		Depreciation		1,200
Utilities		3,260		Property taxes		800

(a) Prepare a flexible budget performance report, assuming that the company worked 12,300 direct labor hours during the month. (List variable costs before fixed costs.)

(b) Prepare a flexible budget performance report, assuming that the company worked 11,800 direct labor hours during the month. (List variable costs before fixed costs.)