Lowell Company's manufacturing overhead budget for the first quarter of 2014 contained the following data. Actual variable costs were indirect materials $15, 009, indirect labor $9, 438, utilities $9, 639, and maintenance $4, 849. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8, 609. 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. (List variable costs before fixed costs.)