Whispering Winds Inc.'s manufacturing overhead budget for the first quarter of 2022 contained the following data. Variable Costs Fixed Costs Indirect materials $13,440 Supervisory salaries $40,320 Indirect labor 11,200 Depreciation 7,840 Utilities 8,960 Property taxes and insurance 8.960 Maintenance 6,720 Maintenance 5,600 Actual variable costs were indirect materials $15,120, indirect labor $10,640, utilities $9,744, and maintenance $5,600. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $9,296. 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.) WHISPERING WINDS INC. Manufacturing Overhead Flexible Budget Report 0 $ Budget $ Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable