Flounder Inc's manufacturing overhead budget for the first quarter of 2022 contained the following data. Variable Costs Fixed Costs Indirect materials $10,800 Supervisory salaries $32,400 Indirect labor 9,000 Depreciation 6,300 Utilities 7,200 Property taxes and insurance 7,200 Maintenance 5,400 Maintenance 4,500 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 Difference Favorable Unfavorable Neither Favorable