Sunland Corp.'s manufacturing overhead budget for the first quarter of 2022 contained the following data: Variable Costs Indirect materials $43,800 Indirect labor 25,900 Utilities 21,900 Maintenance 15,800 Fixed Costs Supervisor's salary $81,900 Depreciation 17,900 Property taxes 9,900 Actual variable costs for the first quarter were: Indirect materials $39,100 Indirect labor 30,200 Utilities 24,800 Maintenance 12,500 Actual fixed costs were as expected except for property taxes which were $12,800. 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