Whispering Winds Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhesd costs per direct labor hour are as follows. Flued overhead costs per month are supervision $4,480, depreciation $1,344, and property taxes $896. The company believes it will normally operate in a range of 7,840-11,200 direct labor hours per month. Assume that in July 2022, Whispering Winds Company incurs the following manufacturing overhead costs. (a) Prepare a fexible budget performance report, assuming that the company worked 10,080 direct labor hours during the month. (Ust variable costs before fixed costs) (b) Prepare a flexible budget performance report, assuming that the company worked 9,520 direct labor hours during the month. (List variable costs before fixed costs.)