Novak Inc.s manufacturing overhead budget for the first quarter of 2022 contained the following data.

Variable Costs				Fixed Costs
Indirect materials		$15,600		Supervisory salaries		$46,800
Indirect labor		13,000		Depreciation		9,100
Utilities		10,400		Property taxes and insurance		10,400
Maintenance		7,800		Maintenance		6,500

Actual variable costs were indirect materials $17,550, indirect labor $12,350, utilities $11,310, and maintenance $6,500. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $10,790. 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.