Chubbs Inc.s manufacturing overhead budget for the first quarter of 2020 contained the following data.

Variable Costs

Indirect materials		$11,600

Indirect labor		11,000

Utilities		7,000

Maintenance		5,600

Fixed Costs

Supervisory salaries		$36,800

Depreciation		7,000

Property taxes and insurance		7,200

Maintenance		4,700

Actual variable costs were indirect materials $14,500, indirect labor $9,200, utilities $9,600, and maintenance $4,900.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.