Riverbed Inc's manufacturing overhead budget for the first quarter of 2022 contained the following data. Actual variable costs were indirect materials $14,310, indirect labor $10,070, utilities $9,222, and maintenance $5,300. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,798. 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 fexible budget report for the first quarter. (List variable costs before fixed costs.) (a) Prepare a manufacturing overhead flexible budget report for the first quarter. (List variable costs before fixed costs.) (b) Prepare a responsibility report for the first quarter