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		0.80
Utilities		0.40

Fixed overhead costs per month are Supervision $ 3,600 , Depreciation $ 1,000 , and Property Taxes $ 900 . The company believes it will normally operate in a range of 8,000 13,700 direct labor hours per month. Assume that in July 2017, Myers Company incurs the following manufacturing overhead costs.

Variable Costs				Fixed Costs
Indirect labor		$ 13,920		Supervision		$ 3,600
Indirect materials		9,320		Depreciation		1,000
Utilities		4,240		Property taxes		900

(a) 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.)

(b) Prepare a flexible budget performance report, assuming that the company worked 11,200 direct labor hours during the month.