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

Variable Costs

Indirect materials$11,200

Indirect labor10,600

Utilities7,000

Maintenance5,700

Fixed Costs

Supervisory salaries$35,600

Depreciation7,000

Property taxes and insurance7,100

Maintenance5,500

Actual variable costs were indirect materials $14,500, indirect labor $9,600, utilities $9,400, and maintenance $5,200. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,200. 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.)

(b) Prepare a responsibility report for the first quarter. All costs are considered controllable by the production department manager except for depreciation, and property taxes and insurance.