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		$1.10
Indirect materials		0.60
Utilities		0.40

Fixed overhead costs per month are Supervision $4,200, Depreciation $1,500, and Property Taxes $700. The company believes it will normally operate in a range of 6,7009,700 direct labor hours per month. Assume that in July 2020, Myers Company incurs the following manufacturing overhead costs.

Variable Costs				Fixed Costs
Indirect labor		$9,370		Supervision		$4,200
Indirect materials		5,040		Depreciation		1,500
Utilities		3,050		Property taxes		700 (a) Prepare a flexible budget performance report, assuming that the company worked 8,700 direct labor hours during the month. (b) Prepare a flexible budget performance report, assuming that the company worked 8,100 direct labor hours during the month