Chubbs Inc's manufacturing overhead budget for the first quarter of 2020 contained the following data. Variable Costs Fixed Costs Indirect materials $11.600 Supervisory salaries $35,200 Indirect labor 10.000 Depreciation 7.000 Utilities 7.800 Property taxes and insurance 7,200 5,200 Maintenance 5.600 Maintenance Actual variable costs were indirect materials $15,500, indirect labor $9,600, utilities $9,300, and maintenance $5,300. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8.500. 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 Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual (b) Prepare a responsibility report for the first quarter. CHUBBS INC. Manufacturing Overhead Responsibility Report For the Quarter Ended March 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Costs Budget Actual eTextbook and Media