Bridgeport Inc's manufacturing overhead budget for the first quarter of $2022$ contained the following data.

Variable Costs:

Indirect materials $$10,320$

Indirect labor $8,600$

Utilities $6,880$

Maintenance $5,160$

Fixed Costs:

Supervisory salaries $$30,960$

Depreciation $6,020$

Property taxes and insurance $6,880$

Maintenance $4,300$

Actual variable costs were indirect materials $$11,610,$ indirect labor $$8,170,$ utilities $$7,482,$ and maintenance $$4,300.$ Actual fixed costs equaled budgeted costs except for property taxes and insurance, 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.

$($b$)$ prepare a responsibility report for the first quarter