Crane Corp.'s manufacturing overhead budget for the first quarter of 2022 contained the following data: Variable Costs Indirect materials Indirect labor Utilities Maintenance Fixed Costs Supervisor's salary Depreciation Property taxes Actual variable costs for the first quarter were: Indirect materials Indirect labor Utilities Maintenance $44,800 26,400 22,400 16,800 $82,400 18,400 10,400 $39,600 31,200 25,800 13,000 Actual fixed costs were as expected except for property taxes which were $13,800. All costs are considered controllable by the department manager except for the supervisor's salary. Prepare a manufacturing overhead responsibility report for the first quarter.