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 ,2 Indirect labor Utilities Maintenanoe $35,600 7,000 7,100 5,500 Supervisory salaries 10,600 Depreciation 7,000 5,700 Maintenance Property taxes and insurance Actual variable costs were indirect materials $14,500, indirect labor $9,600, utilities $9,400, and maintenance $5,200. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,200. The actual activity level equaled the budgeted level All costs are considered controllable by the production department manager except for depreclation, and property taxes and insurance