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.)