Chubbs Inc.'s manufacturing overhead budget for the first quarter of 2020 contained the following data. Actual variable costs were indirect materials $15,100, indirect labor $9,500, utilities $9,600, and maintenance $5,200. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,300. 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