Oriole Corp.'s manufacturing overhead budget for the first quarter of 2022 contained the following data: Variable Costs Indirect materials $41,000 Indirect labor 24,500 Utilities 20,500 Maintenance 13,000 Fixed Costs Supervisor's salary $80,500 Depreciation 16,500 Property taxes 8,500 Actual variable costs for the first quarter were: Indirect materials $37,700 Indirect labor 27,400 Utilities 22,000 Maintenance 11,100 Actual fixed costs were as expected except for property taxes which were $10,000. All costs are considered controllable by the department manager except for the supervisor's salary. Prepare a manufacturing overhead responsibility report for the first quarter. ORIOLE CORP Manufacturing Overhead Cost Responsibility Report For the Quarter Ended March 31, 2022 Difference Favorable (F) Unfavorable (U) Not Applicable (NA) Controllable Costs Budget Actual $ $ $ $ 4 4 4 $ $ $ A