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

Fixed overhead costs per month are Supervision $ deprecation $

and Property taxes $ The company believes it will normally operate in a range of direct labor hours per month.

Assume that in July Myers Company incurs the following manufacturing overhead costs.

Variable costs:

indirect labor: $

indirect materials:

utilities :

Fixed costs:

supervision : $

depreciation:

property taxes:

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

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