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 $1.30 Indirect materials 0.90 Utilities 0.40 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 2017, Myers Company incurs the following manufacturing overhead costs. Variable Costs Fixed Costs Indirect labor $10,670 Supervision $4,300 Indirect materials 7,450 Depreciation 1,900 Utilities 2,950 Property taxes 500

(a) Prepare a flexible budget performance report, assuming that the company worked 8,400 direct labor hours during the month.(List variable costs before fixed costs.)

(b) Prepare a flexible budget performance report, assuming that the company worked 7,800 direct labor hours during the month. (List variable costs before fixed costs.)