Waterway Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows. Fixed overhead costs per month are Supervision $4,000, Depreciation $1,300, and Property Taxes $800. The company believes it will normally operate in a range of 7,60010,600 direct labor hours per month. Assume that in July 2020 , Waterway Company incurs the following manufacturing overhead costs. (a) Prepare a flexible budget performance report, assuming that the company worked 9,600 direct labor hours during the month. (List variable costs before fixed costs.) (a) Prepare a flexible budget performance report, assuming that the company worked 9,600 direct labor hours during the month. (List variable costs before fixed costs.) (b) Prepare a flexible budget performance report, assuming that the company worked 9,100 direct labor hours during the month. (List variable costs before fixed costs.)