Lowell Company’s manufacturing overhead budget for the first quarter of 2014 contained the following data.

                    

Actual variable costs were indirect materials $13,900, indirect labor $9,500, utilities $8,700, and maintenance $5,000. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,400. 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.
Instructions
  (a) Prepare a manufacturing overhead flexible budget report for the first quarter.
  (b) Prepare a responsibility report for the first quarter.