Exercise 22-10 Chubbs Inc.'s manufacturing overhead budget for the first quarter of 2017 contained the following data. Variable Costs Fixed Costs Indirect materials $11,200 Supervisory salaries $35,400 Indirect labor 10,600 Depreciation 7,200 Utilities 8,000 Property taxes and insurance 7,200 4,400 Maintenance 5,700 Maintenance Actual variable costs were indirect materials $15,400, indirect labor $9,600, utilities $9,100, and maintenance $5,400. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,700. 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