Wildhorse Company's manufacturing overhead budget for the first quarter of 2022 contained the following data: Variable Costs Indirect materials $11,600 Indirect labour 10,000 Utilities 7.800 Fixed Costs Supervisory salaries Depreciation $35,200 7.000 Property taxes and insurance 7,200 Maintenance 5.600 Maintenance 5,200 Actual variable costs were as follows: indirect materials $15,500; indirect labour $9,600; utilities $9,300; and maintenance $5,300. Actual fixed costs equalled the budgeted costs except for property taxes and insurance, which were $8,500. The production department manager can control all costs except for depreciation and property taxes and insurance. (a) Prepare a flexible overhead budget report for the first quarter (List variable costs before fixed costs.) (b) Prepare a responsibility report for the first quarter. WILDHORSE COMPANY