Chubbs Inc's manufacturing overhead budget for the first quarter of 2017 contained the following data. Variable Costs Fixed Costs $36,700 6,700 7,800 4,400 Supervisory salaries Indirect materials Indirect labor Utilities Maintenance $12,000 10,900 Depreciation 7,700 6,000 Maintenance Property taxes and insurance 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. 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.)