Whispering Winds Inc's manufacturing overhead budget for the first quarter of 2025 contained the following data.

Variable Costs	Fixed Costs Supervisory salaries $40,320
Indirect materials	$13.440
Indireet 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