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

Variable Costs		Fixed Costs
Indirect materials	$11,929	Supervisory salaries	$35,476
Indirect labor	10,913	Depreciation	7,813
Utilities	7,643	Property taxes and insurance	7,758
Maintenance	5,802	Maintenance	4,902

Actual variable costs were: indirect materials $14,630, indirect labor $9,519, utilities $9,325, and maintenance $4,663. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,281. 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. (a) Prepare a manufacturing overhead flexible budget report for the first quarter. (List variable costs before fixed costs.) (b) Prepare a responsibility report for the first quarter.