Pharoah Corp's manufacturing overhead budget for the first quarter of 2022 contained the following data: Variable Costs Indirect materials Indirect labor Utilities Maintenance Fixed Costs Supervisor's salary Depreciation Property taxes Actual variable costs for the first quarter were: Indirect materials Indirect labor Utilities Maintenance $43,400 25,700 21,700 15,400 $81,700 17,700 9,700 $38,900 29,800 24,400 12,300 Actual fixed costs were as expected except for property taxes which were $12,400. 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.