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

Variable Costs				Fixed Costs
Indirect materials		$11,000		Supervisory salaries		$35,000
Indirect labor		10,000		Depreciation		6,000
Utilities		7,000		Property taxes and insurance		7,000
Maintenance		5,500		Maintenance		4,000

Actual variable costs were indirect materials $14,500, indirect labor $9,200, utilities $9,000, and maintenance $4,500. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,200. 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.)

CHUBBS INC. Manufacturing Overhead Flexible Budget Report For the Quarter Ended March 31, 2020
						Difference
		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Select an opening line for section one
Select an overhead flexible budget report item		$Enter a dollar amount		$Enter a dollar amount		$Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an overhead flexible budget report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an overhead flexible budget report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an overhead flexible budget report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select a closing line for section one		Enter a total amount for section one		Enter a total amount for section one		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an opening line for section two
Select an overhead flexible budget report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an overhead flexible budget report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an overhead flexible budget report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an overhead flexible budget report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select a closing line for section two		Enter a total amount for section two		Enter a total amount for section two		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select a closing line for the overhead flexible budget report		$Enter a total dollar amount		$Enter a total dollar amount		$Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable

(b) Prepare a responsibility report for the first quarter.

CHUBBS INC. Manufacturing Overhead Responsibility Report For the Quarter Ended March 31, 2020
						Difference
Controllable Costs		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Select an opening overhead responsibility report item		$Enter a dollar amount		$Enter a dollar amount		$Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an overhead responsibility report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an overhead responsibility report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select an overhead responsibility report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
Select a closing overhead responsibility report item		Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable
		$Enter a total dollar amount		$Enter a total dollar amount		$Enter the difference	Select an optionFavorableUnfavorableNeither Favorable nor Unfavorable FavorableUnfavorableNeither Favorable nor Unfavorable