Chubbs Inc.'s manufacturing overhead budget for the first quarter of 2020 contained the following data. 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. 1 costs are considered controllable by the production department manager except for depreciation, and (c Attempts: 4 of 5 used