Chubbs inc.’s manufacturing overhead budget for the first quarter of 2017 contained the following data. variable costs fixed costs indirect materials $11,100 supervisory salaries $35,400 indirect labor 10,000 depreciation 7,100 utilities 7,400 property taxes and insurance 7,700 maintenance 6,000 maintenance 6,000 actual variable costs were indirect materials $14,800, indirect labor $9,300, utilities $9,800, and maintenance $4,800. actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,300. 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.)