Culver incis manufacturing overhead budget for the first quarter of 2022 contained the following data. Actual variable costs were indirect materials $15,660, indirect labor $11,020, utilities $10,092, and maintenance $5, 800 . Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $9,628. 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) Prepace a manufacturing overhesd flexible budget report for the first quarter. fList vuriable costs before fixed costs) (b) Prepare a responsibility report for the first quarter