Crane 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.) (b) Prepare a responsibility report for the first quarter. CRANE INC. Manufacturing Overhead Responsibility Report For the Quarter Ended March 31, 2020 Budget Actual Controllable Costs $