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

Variable Costs

Indirect materials $11,100

Indirect labor 10,700

Utilities 8,000

Maintenance 5,600

Fixed Costs

Supervisory salaries 35,500

Depreciation 7,100

Property taxes and insurance 8,000

Maintenance 4,300

Actual variable costs were indirect materials $15,500, indirect labor $9,600, utilities $9,500, and maintenance $5,000. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,900. 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.