Ivanince lncis mantificturing overhead tudget for the first quarter of 2022 cancinad the fallowing datia. Acctual variab e ceats were indirect materiale $15,400 indirect laber $9,600, utilitieg \$9,100, and maintensare $5,400. Aetual fimed costs cqualed hudgeted mosts cacept for property taxes ard insucance, which were $8,30D. The actual artivity leacl mqualod tha budgeted lese. All costs ire curisider nui cuntrullible toy the productiuridepertment riandper except f depreciation, aid proper ty taxes ind (b) Prejure a respursibilily repur L Tor the lirst quar Ler