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

Variable Costs

Fixed Costs

Indirect materials

$9.840

Supervisory salaries

$29,520

Indirect labor

8.200

Depreciation

5,740

Utilities

6,560 Property taxes and insurance

6.560

Maintenance

4.920

Maintenance

4,100

Actual variable costs were indirect materials $11,070, indirect labor $7.790, utilities $7,134, and maintenance $4,100.

Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $6,806. 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 flexibly budget report for the first quarter. (List variable costs before fixed

BLUE SPRUCE INC.

Manufacturing Overhead Flexible Budget R$

Prepare a responsibility report for the first quarter

Blue Spruce incis manufacturing overhead budget for the first quarter of 2022 contained the following data. Actual variable costs were indirect materials $11,070, indirect labor $7,790, utilities $7,134, and malintenance $4,100. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $6,806. 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 flexiby budget report for the first quarter. (List variable costs before fixed costs.) (b) Prepare a responsibility report for the first quarter