Cullumber Company's manufacturing overhead budget for the first quarter of $2022$ contained the following data:

Actual variable costs were as follows: indirect materials $$14,500$; indirect labour $$9,200$; utilities $$9,600$; and maintenance $$4,900.$

Actual fixed costs equalled the budgeted costs except for property taxes and insurance, which were $$8,600.$ The production

department manager can control all costs except for depreciation and property taxes and insurance.

$($a$)$ Prepare a flexible overhead budget report for the first quarter. $($List variable costs before fixed costs.$)$