Swifty Company uses a fexible budget for manufacturing overhead based on direct labor hours. Budgeted variable manufacturing oveiticad costs per direct labor hour are as follows. Budgeted fixed overhead costs per month are Supervision \$4,820, Depreciation \$1.464. and property Taxes \$976. The company believes it will normally operate in a range of 8,540-12,200 direct labor hours per month. Assume that in July 2022, Swifty Company incurs the following manufacturing overhead costs. (a) Prepare a fexible budget perfomnance report, assuming that the company worked 10,980 direct labor hours during the month. Thist wariabie costs before fixed costs (b) Prepare a fexibie budget performance report, assuming that the company worked 10,370 direct labor hours during the month. (Ust variable costs before foed costs]