Swifty Inc's manufacturing overhead budget for the first quarter of 2025 contained the following data. 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 intivity level equaled the budgeted level. Al 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 wariable costs before foed costs) 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