Ozzie Osborne Manufacturing Companys overhead budget for the first quarter of 2022 contained the following data: Variable Costs Indirect Materials $12,000 Indirect Labour 4,000 Utilities 3,000 Maintenance 5,000 Fixed Costs Supervisor's Salary $21,000 Depreciation 5,000 Property taxes 3,000 Actual variable costs for the first quarter were: Indirect Materials $13,300 Indirect Labour 4,200 Utilities 3,050 Maintenance 5,600 Actual fixed costs were as expected except for property taxes, which were $3,100. All costs are considered controllable by the department manager except for the supervisor's salary. The company manufactured and sold 1,100 units; however, its budget was based on 1,000 units. Instructions Prepare a manufacturing overhead responsibility performance report for the first quarter comparing budgeted amounts to actual results and highlighting an favourable or unfavourable variances.