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 Indirect materials Utilities $1.20 0.80 0.30 Fixed overhead costs per month are Supervision $3,700, Depreciation $1,900, and Property Taxes $600. The company believes it will normally operate in a range of 8,500-14,200 direct labor hours per month. Assume that in July 2020, Myers Company incurs the following manufacturing overhead costs. Variable Costs Indirect labor $14,560 Indirect materials 9,670 Utilities 3,220 Fixed Costs Supervision $3,700 Depreciation 1,900 Property taxes 600 (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 11,600 direct labor hours during the month. (List variable costs before fixed costs.)