Culver Inc.s manufacturing overhead budget for the first quarter of 2022 contained the following data.

Variable Costs				Fixed Costs
Indirect materials		$13,920		Supervisory salaries		$41,760
Indirect labor		11,600		Depreciation		8,120
Utilities		9,280		Property taxes and insurance		9,280
Maintenance		6,960		Maintenance		5,800

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) Prepare a manufacturing overhead flexible budget report for the first quarter.

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