Sandhill Company uses a flexible budget for manufacturing overhead that is based on direct labour hours. The variable manufacturing overhead costs per direct labour hour are as follows: $0.70 Indirect labour Indirect materials Utilities 0.70 0.20 Fixed overhead costs per month are as follows: supervision $4,400, depreciation $1,900; and property taxes $900. The company believes it will normally operate in a range of 8.100 to 11,400 direct labour hours per month Assume that in July 2022, Sandhill Company incurs the following manufacturing overhead costs: Fixed Costs Supervision $4,400 Variable costs Indirect labour $6.980 Indirect materials 7,100 Utilities 1,560 Depreciation 2,300 Property taxes 900 (a) Prepare a flexible budget performance report, assuming that the company worked 10,300 direct labour hours during the month (List variable costs before fixed costs. If an answer is zero, please enter O. Do not leave any fields blank.) (b) Prepare a flexible budget performance report, assuming that the company worked 9,800 direct labour hours during the month. (Lise variable costs before fixed costs. If an answer is zero, please enter 0. Do not leave any fields blank.) SANDWILL COMPANY