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

Variable Costs Fixed Costs Indirect materials Indirect labor Utilities Maintenance $11,033 $35,786 6,193 7,739 5,485 Supervisory salaries 10,402 Depreciation 7,717 5,774 Maintenance Property taxes and insurance Actual variable costs were indirect materials $15,410, indirect labor $9,598, utilities $9,073, and maintenance $4,881. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,987. 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