Pina Colada Inc.'s manufacturing overhead budget for the first quarter of 2022 contained the following data. Actual variable costs were indirect materials $13,770, indirect labor $9,690, utilities $8,874, and maintenance $5,100. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,466. 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.) Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ $ $ $ $ v^ ^ (b) Prepare a responsibility report for the first quarter