Chubbs Inc.'s manufacturing overhead budget for the first quarter of 2017 contained the following data.
| Variable Costs |
Fixed Costs |
| Indirect materials |
$11,300 |
Supervisory salaries |
$36,600 |
| Indirect labor |
10,600 |
Depreciation |
7,700 |
| Utilities |
7,700 |
Property taxes and insurance |
8,000 |
| Maintenance |
5,700 |
Maintenance |
5,300 |
Actual variable costs were indirect materials $15,300, indirect labor $9,300, utilities $9,600, and maintenance $5,100. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $9,100. 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.)