Sheffield Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overheat costs per direct labor hour are as follows. Fixed overhead costs per month are Supervision $4,400, Depreciation $1,320, and property Taxes $880. The company believesit will normally operate in a range of 7,70011,000 direct labor hours per month. Assume that in July 2025, Sheffield Company incurs the following manufacturing overhead costs. (a) Prepare a fexible budget performance report, assuming that the company worked 9,900 direct labor hours during the month. (List SHEFFIELD COMPANY Manufacturing Overhead Flexible Budget Report Favorable Unfavorabl Neither Favor nor Unfavora (b) Prepare a flexible budget performance report, assuming that the company worked 9,350 direct laber hours during the month (List variable costs before fixed costs.) (List eTextbook and Media