Chubbs Inc.'s manufacturing overhead budget for the first quarter of 2020 contained the following data. Variable costs Indirect materials $11,100 Indirect labor 10,000 Utilities 7,400 Maintenance 6.000 Fixed Costs Supervisory salaries Depreciation Property taxes and insurance Maintenance $35,400 7,100 7,700 6.000 Actual variable costs were indirect materials $14,800, Indirect labor $9,300, utilities $9,800, and maintenance $4,800. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were 18,300. The actual activity level equaled the budgeted level (a) Prepare a manufacturing overhead flexible budget report for the first quarter. (List variable costs before fixed costs.) CHUBBS INC. Manufacturing Overhead Flexible Budget Report For the Quarter Ended March 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget (b) Prepare a responsibility report for the first quarter. CHUBBS INC. Manufacturing Overhead Responsibility Report For the Quarter Ended March 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Costs Budget Actual