Vaughn Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows. Indirect labor Indirect materials Utilities $1.40 0.80 0.30 Fixed overhead costs per month are Supervision $3,600, Depreciation $1,300, and Property Taxes $700. The company believes it will normally operate in a range of 6,300-9,300 direct labor hours per month Assume that in July 2020, Vaughn Company incurs the following manufacturing overhead costs. Variable Costs Indirect labor $11,410 Indirect materials 6,540 Utilities 2.030 Fixed Costs Supervision $3,600 Depreciation 1,300 Property taxes 700 (a) Prepare a flexible budget performance report, assuming that the company worked 8,300 direct labor hours during the month. (List variable costs before fixed costs.)