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. 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. (a) Prepare a flexible budget performance report, assuming that the company worked 10,080 direct labor hours during the month. 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