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. Fixed overhead costs per month are Supervision $4,300, Depreciation $1,900, and Property Taxes $500. The company believes it will normally operate in a range of 6,4009,400 direct labor hours per month. Assume that in July 2020, Myers Company incurs the following manufacturing overhead costs. (a) Prepare a flexible budget performance report, assuming that the company worked 8.400 direct labor hours during the month. (List voriable costs before fixed costs.) (b) Prepare a flexible budget performance report, assuming that the company worked 7,800 direct labor hours during the month. (List variable costs before fixed costs.)