Whispering Winds Company uses a flexible budget for manufacturing overhead based on direct labor hours. Budgeted variable manufacturing overhead costs per direct labor hour are as follows.

Indirect labor		$ 1.00
Indirect materials		0.70
Utilities		0.40

Budgeted fixed 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.

Variable Costs				Fixed Costs
Indirect labor		$ 9,856		Supervision		$ 4,480
Indirect materials		6,496		Depreciation		1,344
Utilities		3,584		Property taxes		896

(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.)

WHISPERING WINDS COMPANY Manufacturing Overhead Flexible Budget Report choose the accounting period For the Month Ended July 31, 2022July 31, 2022For the Year Ended July 31, 2022
						Difference
		Budget		Actual Costs		Favorable Unfavorable Neither Favorable nor Unfavorable
select an opening flexible budget report item Variable CostsIndirect MaterialsDirect Labor HoursTotal Fixed CostsTotal Variable CostsFixed CostsSupervisionIndirect LaborUtilitiesProperty TaxesDepreciationTotal Costs		enter a number of units		enter a number of units
select an opening name for section one Property TaxesVariable CostsTotal CostsTotal Variable CostsUtilitiesDepreciationIndirect LaborDirect Labor HoursSupervisionIndirect MaterialsFixed CostsTotal Fixed Costs
select an item SupervisionIndirect LaborVariable CostsTotal CostsProperty TaxesTotal Variable CostsDepreciationUtilitiesFixed CostsTotal Fixed CostsDirect Labor HoursIndirect Materials		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select an item Fixed CostsTotal Variable CostsUtilitiesTotal CostsIndirect LaborVariable CostsTotal Fixed CostsSupervisionIndirect MaterialsProperty TaxesDepreciationDirect Labor Hours		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableFavorableNeither Favorable nor Unfavorable
select an item Property TaxesIndirect LaborIndirect MaterialsDirect Labor HoursSupervisionTotal Variable CostsVariable CostsTotal CostsUtilitiesDepreciationTotal Fixed CostsFixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select a closing name for section one Direct Labor HoursTotal CostsDepreciationTotal Fixed CostsIndirect MaterialsTotal Variable CostsFixed CostsSupervisionUtilitiesProperty TaxesVariable CostsIndirect Labor		enter a total amount for section one		enter a total amount for section one		enter a dollar amount	select an option Neither Favorable nor UnfavorableUnfavorableFavorable
select an opening name for section two Total Fixed CostsTotal Variable CostsProperty TaxesTotal CostsUtilitiesIndirect MaterialsDirect Labor HoursSupervisionDepreciationFixed CostsVariable CostsIndirect Labor
select an item Variable CostsIndirect MaterialsSupervisionIndirect LaborTotal Variable CostsFixed CostsTotal CostsDepreciationUtilitiesProperty TaxesTotal Fixed CostsDirect Labor Hours		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableUnfavorableFavorable
select an item Property TaxesIndirect MaterialsDepreciationSupervisionUtilitiesDirect Labor HoursTotal Variable CostsIndirect LaborVariable CostsFixed CostsTotal Fixed CostsTotal Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableUnfavorableFavorable
select an item Variable CostsIndirect LaborTotal CostsTotal Variable CostsFixed CostsTotal Fixed CostsIndirect MaterialsUtilitiesProperty TaxesDirect Labor HoursDepreciationSupervision		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select a closing name for section two Property TaxesTotal CostsVariable CostsDepreciationTotal Fixed CostsIndirect LaborFixed CostsTotal Variable CostsIndirect MaterialsDirect Labor HoursUtilitiesSupervision		enter a total amount for section two		enter a total amount for section two		enter a dollar amount	select an option Neither Favorable nor UnfavorableUnfavorableFavorable
select a closing flexible budget report item Direct Labor HoursVariable CostsSupervisionTotal Fixed CostsDepreciationIndirect LaborProperty TaxesFixed CostsTotal CostsIndirect MaterialsTotal Variable CostsUtilities		$ enter a total amount for this report		$ enter a total amount for this report		$ enter a total amount for this report