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		$1.40
Indirect materials		0.80
Utilities		0.30

Fixed overhead costs per month are Supervision $3,600, Depreciation $1,300, and Property Taxes $700. The company believes it will normally operate in a range of 6,3009,300 direct labor hours per month. Assume that in July 2020, Myers Company incurs the following manufacturing overhead costs.

Variable Costs				Fixed Costs
Indirect labor		$11,410		Supervision		$3,600
Indirect materials		6,540		Depreciation		1,300
Utilities		2,030		Property taxes		700

(a) Prepare a flexible budget performance report, assuming that the company worked 8,300 direct labor hours during the month. (List variable costs before fixed costs.)

(b) Prepare a flexible budget performance report, assuming that the company worked 7,500 direct labor hours during the month. (List variable costs before fixed costs.)