Blue Spruce Inc.s manufacturing overhead budget for the first quarter of 2022 contained the following data.

Variable Costs				Fixed Costs
Indirect materials		$15,120		Supervisory salaries		$45,360
Indirect labor		12,600		Depreciation		8,820
Utilities		10,080		Property taxes and insurance		10,080
Maintenance		7,560		Maintenance		6,300

Actual variable costs were indirect materials $17,010, indirect labor $11,970, utilities $10,962, and maintenance $6,300. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $10,458. The actual activity level equaled the budgeted level. All costs are considered controllable by the production department manager except for depreciation, 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.