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

Variable Costs				Fixed Costs
Indirect materials		$11,600		Supervisory salaries		$36,121
Indirect labor		10,427		Depreciation		6,751
Utilities		7,437		Property taxes and insurance		7,628
Maintenance		5,820		Maintenance		4,173

Actual variable costs were: indirect materials $15,311, indirect labor $9,314, utilities $9,415, and maintenance $5,058. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,324. 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.)