E10-9 Lowell Company's manufacturing overhead blugli UW contained the following data. Variable Costs Fixed Costs Indirect materials $12,000 Supervisory salaries Indirect labor 10,000 Depreciation Utilities 8,000 Property taxes and insurance Maintenance 6,000 Maintenance $36,000 7,000 8,000 5,000 Actual variable costs were indirect materials $13,900, indirect labor $9,500, utilities $8,700, and maintenance $5,000. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,400. 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. Instructions (a) Prepare a manufacturing overhead flexible budget report for the first quarter. (b) Prepare a responsibility report for the first quarter. port