Exercise 10-10 Chubbs Inc.'s manufacturing overhead budget for the first quarter of 2017 contained the following data. ariable costs Fixed costs Indirect materials $11,100 Supervisory salaries $36,700 direct abor 11,000 Depreciation 6,100 7,400 Utilities 7,700 Property taxes and insurance Main 5,500 Maintenance 4,900 enance Actual variable costs were indirect materials $14,800, indirect labor $9,200, utilities $9,300, and maintenance $5,200. 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. (a) Prepare a manufacturing overhead flexible budget report for the first quarter. (List variable costs before fixed costs.)