Sheffield Inc's manufacturing overhead budget for the first quarter of 2022 contained the following data. Variable Costs Fixed Costs Indirect materials $13,200 Supervisory salaries $39,600 Indirect labor 11,000 Depreciation 7,700 Utilities 8,800 Property taxes and insurance 8,800 Maintenance 6,600 Maintenance 5,500 Actual variable costs were indirect materials $14,850, indirect labor $10,450, utilities $9,570, and maintenance $5,500. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $9,130. 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.)