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(b) Prepare a flexible budget performance report, assuming that the company worked 8,840 direct labor hours during the month. (List variable costs before fixed costs.) Pronghorn Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows. Fixed overhead costs per month are supervision $4,160, depreciation $1,248, and property taxes $832. The company believes it will normally operate in a range of 7,280-10,400 direct labor hours per month. Assume that in July 2022, Pronghorn Company incurs the following manufacturing overhead costs. (a) Prepare a flexible budget performance report, assuming that the company worked 9,360 direct labor hours during the month. (List variable costs before fixed costs.) (b) Prepare a fleoble budget performance report, assuming that the company worked 8.840 direct labor hours during the month. (List. variable costs before fixed costs.)