Sheffield Company uses a flexible budget for manufacturing overhead based on direct labor hours. Budgeted variable manufacturin: overhead costs per direct labor hour are as follows. 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 7,70011,000 direct labor hours per month. Assume that in July 2022, Sheffield Company incurs the following manufacturing overhead costs. (a) Prepare a flexible budget performance report, assuming that the company worked 9,900 direct labor hours during the month. il ist variable costs before fixed costs.) variable costs before fixed costs.) (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.)