Actual variable costs were indirect materials $14, 700, indirect labor $9, 600, utilities $9, 800, and maintenance $5, 100. Actual fixed costs budgeted costs except for property taxes and insurance, which were $8, 600. The actual activity level equaled the budgeted level. All costs are considered controllable by the product on department manager except for deprecation, and property taxes and insurance. (a) Prepare a manufacturing overhead flexible budget report for the first quarter. (List variable costs before fixed costs.) b) Prepare a responsibility report for the first quarter