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		$1.00
Indirect materials		0.90
Utilities		0.40

Fixed overhead costs per month are Supervision $3,700, Depreciation $1,700, and Property Taxes $800. The company believes it will normally operate in a range of 5,7009,300 direct labor hours per month. Assume that in July 2020, Myers Company incurs the following manufacturing overhead costs.

Variable Costs				Fixed Costs
Indirect labor		$7,870		Supervision		$3,700
Indirect materials		7,120		Depreciation		1,700
Utilities		2,780		Property taxes		800

(a) Prepare a flexible budget performance report, assuming that the company worked 8,100 direct labor hours during the month. (List variable costs before fixed costs.)