Chubbs Inc.'s manufacturing overhead budget for the first quarter of 2017 contained the following data. Varlable Costs Fixed Costs Indirect mtrals $11,800 Supervisory salaries Indirect labor Utilities 35,500 6,700 7,600 5,900 10,700 Depreciation 8,000 Property taxes and insurance 5,600 Maintenance Actual variable costs were indirect materials $14,700, indirect labor $9,600, utilities $9,800, and maintenance $5,100. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,600. 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.) CHUBBS INC. Manufacturing Overhead Flexible Budget Report For the Quarter Ended March 31, 2017 Favorable Neither Favorable Actual