Pina Colada Company uses a flexible budget for manufacturing overhead based on direct labor hours. Budgeted variable manufacturing overhead costs per direct labor hour are as follows.

Indirect labor		$ 1.00
Indirect materials		0.70
Utilities		0.40

Budgeted 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.)

(b) Prepare a flexible budget performance report, assuming that the company worked 8,670 direct labor hours during the month. (List variable costs before fixed costs.)