Sheffield 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 $4,400, Depreciation $1,320, and property Taxes $880. The company believes it will normally operate in a range of 7,700-11,000 direct labor hours per month. Assume that in July 2022, Sheffield Company incurs the following manufacturing overhead costs. Variable Costs Fixed Costs Indirect labor $9,680 Supervision. $4,400 Indirect materials 6,380 Depreciation 1,320 Utilities 3,520 Property taxes 880 (a) Prepare a flexible budget performance report, assuming that the company worked 9,900 direct labor hours during the month. (List variable costs before fixed costs.) (a) Prepare a flexible budget performance report, assuming that the company worked 9,900 direct labor hours during the month. (List variable costs before fixed costs.) Total Costs Fixed Costs Utilities Supervision Depreciation Total Fixed Costs Direct Labor Hours Variable Costs Indirect Materials Indirect Labor Property Taxes Total Variable Costs SHEFFIELD COMPANY Manufacturing Overhead Flexible Budget Report For the Month Ended July 31, 2022 Budget Actual Costs Differenc Favorabl Unfavoral Neither Favo nor Unfavor (b) Prepare a flexible budget performance report, assuming that the company worked 9,350 direct labor hours during the month. (List variable costs before fixed costs.) SHEFFIELD COMPANY Manufacturing Overhead Flexible Budget Report Budget Actual Costs Difference Favorable Unfavorable Neither Favorable nor Unfavorable