Bridgeport Inc.'s manufacturing overhead budget for the first quarter of 2022 contained the following data. which were $7,138. 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.) Manufacturing Overhead Flexible Budget Report Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ $ $ (b) Prepare a responsibility report for the first quarter