Current Attempt in Progress Pronghorn Inc's manufacturing overhead budget for the first quarter of 2022 contained the following data. Variable Costs Fixed Costs $12,480 $37,440 Indirect materials Indirect labor 10,400 7,280 Supervisory salaries Depreciation Property taxes and insurance Maintenance Utilities 8,320 8,320 Maintenance 6,240 5,200 Actual variable costs were indirect materials $14,040, indirect labor $9,880, utilities $9,048, and maintenance $5,200. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,632. 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.) PRONGHORN INC. Manufacturing Overhead Flexible Budget Report Differen Favorab Unfavora Neither Fave nor Unfavo Budget Actual