Lowell Companys manufacturing overhead budget for the first quarter of 2014 contained the following data. Variable Costs Fixed Costs Indirect materials $11,247 Supervisory salaries $36,516 Indirect labor 10,913 Depreciation 6,333 Utilities 7,337 Property taxes and insurance 7,122 Maintenance 5,730 Maintenance 5,590 Actual variable costs were indirect materials $14,890, indirect labor $9,389, utilities $9,693, and maintenance $5,397. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,218. 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. Prepare a manufacturing overhead flexible budget report for the first quarter