Chubbs Inc.s manufacturing overhead budget for the first quarter of 2017 contained the following data.

Variable Costs				Fixed Costs
Indirect materials		$11,200		Supervisory salaries		$36,300
Indirect labor		10,200		Depreciation		6,200
Utilities		7,700		Property taxes and insurance		7,100
Maintenance		6,000		Maintenance		4,000

Actual variable costs were indirect materials $14,800, indirect labor $9,300, utilities $9,500, and maintenance $5,200. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $9,200. 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.