Indigo Inc's manufacturing overhead budget for the first quarter of $2022$ contained the following data.

Actual variable costs were indirect materials $$16,200,$ indirect labor $$11,400,$ utilities $$10,440,$ and maintenance $$6,000.$ Actual fixed

costs equaled budgeted costs except for property taxes and insurance, which were $$9,960.$ 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.