Oriole Corp.'s manufacturing overhead budget for the first quarter of 2022 contained the following data: Variable Costs Indirect materials $ 43,200 Indirect labor 25,600 Utilities 21,600 Maintenance 15,200 Fixed Costs Supervisor's salary $ 81,600 Depreciation 17,600 Property taxes 9,600 Actual variable costs for the first quarter were: Indirect materials $ 38,800 Indirect labor 29,600 Utilities 24,200 Maintenance 12,200 Actual fixed costs were as expected except for property taxes which were $ 12,200. 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 $ $ $ > > $ $