Swifty Inc.s manufacturing overhead budget for the first quarter of 2022 contained the following data.

Variable Costs				Fixed Costs
Indirect materials		$14,640		Supervisory salaries		$43,920
Indirect labor		12,200		Depreciation		8,540
Utilities		9,760		Property taxes and insurance		9,760
Maintenance		7,320		Maintenance		6,100

Actual variable costs were indirect materials $16,470, indirect labor $11,590, utilities $10,614, and maintenance $6,100. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $10,126. 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.)

(b) Prepare a responsibility report for the first quarter.