Bridgeport Inc's manufacturing overhead budget for the first quarter of 2022 contained the following data. 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.) Difference Fayorable Unfavorable Nelther Favorable Budget Actual nor Unfavorable