Fixed overhead costs per month are Supervision $$4,000,$ Depreciation $$1,200,$ and Property Taxes $$800.$ The company believes it will normally operate in a range of $7,000-10,000$ direct labor hours per month.

Assume that in July $2020,$ Myers Company incurs the following manufacturing overhead costs.

$($a$)$ Prepare a flexible budget performance report, assuming that the company worked $9,000$ direct labor hours during the month. $($List variable costs before fixed costs.$)$

$($b$)$ Prepare a flexible budget performance report, assuming that the company worked $8,500$ direct labor hours during the month. $($List variable costs before fixed costs.$)$