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

(a) Prepare a flexible budget performance report, assuming that the company worked 10,080 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 Year Ended July 31, 2022For the Month Ended July 31, 2022July 31, 2022
						Difference
		Budget		Actual Costs		Favorable Unfavorable Neither Favorable nor Unfavorable
select an opening flexible budget report item UtilitiesTotal CostsSupervisionFixed CostsTotal Fixed CostsProperty TaxesDirect Labor HoursVariable CostsIndirect LaborIndirect MaterialsDepreciationTotal Variable Costs		enter a number of units		enter a number of units
select an opening name for section one UtilitiesTotal CostsFixed CostsIndirect MaterialsIndirect LaborDirect Labor HoursDepreciationVariable CostsProperty TaxesSupervisionTotal Variable CostsTotal Fixed Costs
select an item Direct Labor HoursIndirect MaterialsTotal Fixed CostsVariable CostsIndirect LaborTotal Variable CostsTotal CostsUtilitiesProperty TaxesSupervisionFixed CostsDepreciation		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount	select an option UnfavorableFavorableNeither Favorable nor Unfavorable
select an item Direct Labor HoursUtilitiesProperty TaxesFixed CostsDepreciationTotal Variable CostsSupervisionVariable CostsTotal CostsTotal Fixed CostsIndirect MaterialsIndirect Labor		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item UtilitiesTotal CostsDirect Labor HoursProperty TaxesVariable CostsIndirect LaborIndirect MaterialsTotal Fixed CostsTotal Variable CostsFixed CostsDepreciationSupervision		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 one Total Fixed CostsVariable CostsSupervisionDepreciationIndirect MaterialsDirect Labor HoursIndirect LaborUtilitiesTotal CostsTotal Variable CostsProperty TaxesFixed Costs		enter a total amount for section one		enter a total amount for section one		enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select an opening name for section two SupervisionProperty TaxesDepreciationIndirect MaterialsTotal Fixed CostsTotal Variable CostsFixed CostsUtilitiesDirect Labor HoursVariable CostsTotal CostsIndirect Labor
select an item Total CostsDepreciationIndirect MaterialsTotal Fixed CostsUtilitiesFixed CostsVariable CostsTotal Variable CostsProperty TaxesSupervisionDirect Labor HoursIndirect Labor		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select an item Total CostsSupervisionTotal Fixed CostsIndirect LaborDepreciationUtilitiesTotal Variable CostsDirect Labor HoursVariable CostsFixed CostsProperty TaxesIndirect Materials		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select an item Direct Labor HoursVariable CostsIndirect MaterialsSupervisionDepreciationTotal Variable CostsIndirect LaborUtilitiesTotal CostsTotal Fixed CostsProperty TaxesFixed 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 two Indirect LaborUtilitiesDirect Labor HoursVariable CostsTotal Fixed CostsSupervisionTotal CostsTotal Variable CostsProperty TaxesIndirect MaterialsDepreciationFixed Costs		enter a total amount for section two		enter a total amount for section two		enter a dollar amount	select an option UnfavorableFavorableNeither Favorable nor Unfavorable
select a closing flexible budget report item Indirect LaborVariable CostsDepreciationDirect Labor HoursSupervisionUtilitiesProperty TaxesTotal Variable CostsTotal Fixed CostsIndirect MaterialsFixed CostsTotal Costs		$ enter a total amount for this report		$ enter a total amount for this report		$ enter a total amount for this report	select an option UnfavorableFavorableNeither Favorable nor Unfavorable