Monty Inc's manufacturing overhead budget for the first quarter of 2022 contained the following data. Variable Costs Fixed Costs Indirect materials $11,760 Supervisory salaries $35,280 Indirect labor 9,800 Depreciation 6,860 Utilities 7,840 Property taxes and insurance 7,840 Maintenance 5,880 Maintenance 4,900 Actual variable costs were indirect materials $13,230, indirect labor $9,310, utilities $8,526, and maintenance $4,900. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,134. 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.)