Grouper Incls manufacturing overhead budget for the first quarter of 2022 contained the following data. Variable Costs Fixed Costs Indirect materials $ 11,040 Supervisory salaries $33,120 Indirect labor 9,200 Depreciation 6,440 Utilities 7.360 Property taxes and insurance 7,360 Maintenance 5,520 Maintenance 4,600 Actual variable costs were indirect materials $ 12,420, indirect labor $8,740, utilities $ 8,004, and maintenance $4,600. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $ 7,636. 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.) GROUPER INC. Manufacturing Overhead Flexible Budget Report N Budget Actual $ $ $ > > > $ $ > (b) Prepare a responsibility report for the first quarter. GROUPER INC. Manufacturing Overhead Responsibility Report N Controllable Costs Budget Actual > $ $ $