Chubbs Inc's manufacturing overhead budget for the first quarter of 2017 contained the following data. Variable costs Fixed Costs Indirect materials $12,000 Supervisory salaries $36,700 Indirect labor 10.900 Depreciation 6,700 Utilities 7.700 Property taxes and insurance 7.800 Maintenance 6,000 Maintenance 4.400 Actual variable costs were indirect materials $14.900, indirect labor $9.500, utilities $9.500, and maintenance $5,400. 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.)