Flounder Inc.$\text{'}$s manufacturing overhead budget for the first quarter of $2022$ contained the following data.

Actual variable costs were indirect materials $$12,150,$ indirect labor $$8,550,$ utilities $$7,830,$ and maintenance $$4,500.$ Actual fixed

costs equaled budgeted costs except for property taxes and insurance, which were $$7,470.$ 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.$)$

FLOUNDER INC.

Manufacturing Overhead Flexible Budget Report

For the Quarter Ended March $31,2022$