Sandhill 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 $42,000 25,000 21,000 14,000 $81,000 17,000 9,000 $38,200 28,400 23,000 11,600 Actual fixed costs were as expected except for property taxes which were $11,000. 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. SANDHILL CORP. CHUBBS INC. Manufacturing Overhead Flexible Budget Report For the Quarter Ended March 31, 2020 Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable Manufacturing Overhead Responsibility Report For the Quarter Ended March 31, 2020 Controllable Costs Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable O