(a) Prepare a flexible budget performance report, assuming that the company worked 11,160 direct labor hours during the month. (List variable costs before fixed costs.) Ayayai 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 $4,960, Depreciation $1,488, and property Taxes $992. The company believes it will normally operate in a range of 8,68012,400 direct labor hours per month. Assume that in July 2022, Ayayai Company incurs the following manufacturing overhead costs. (b) Prepare a flexible budget performance report, assuming that the company worked 10,540 direct labor hours during the month. (List variable costs before fixed costs.)