Pina Colada 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 $1.00 Indirect materials 0.70 Utilities 0.40 Fixed overhead costs per month are supervision $4,080, depreciation $1,224, and property taxes $816. The company believes it will normally operate in a range of 7,140-10,200 direct labor hours per month. Assume that in July 2022, Pina Colada Company incurs the following manufacturing overhead costs. Variable Costs Fixed Costs Indirect labor $8,976 Supervision $4,080 Indirect materials 5,916 Depreciation 1,224 Utilities 3,264 Property taxes 816 (a) Prepare a flexible budget performance report, assuming that the company worked 9,180 direct labor hours during the month. (List variable costs before fixed costs.) PINA COLADA COMPANY