Lowell Companys manufacturing overhead budget for the first quarter of 2014 contained the following data.

Prepare a manufacturing overhead flexible budget report for the first quarter. (List variable costs before fixed costs.)

Exercise 22-9 (part level submission) Lowell Company's manufacturing overhead budget for the first quarter of 2014 contained the following data. Variable Costs Fixed Costs Indirect materials Indirect labor Utilities Maintenance $35,536 6,413 7,104 4,084 $11,060 Supervisory salaries 10,616 Depreciation 7,269 5,772 Maintenance Property taxes and insurance Actual variable costs were indirect materials $15,097, indirect labor $9,283, utilities $9,859, and maintenance $4,608. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $9,072. The actual activity level equaled the budgeted level. Alil ots are considered controilable by All costs are considered controllable by the production department manager except for depreciation, and property taxes and insurance