please help and complete a and b they are both part of one question, will give thumbs up if correct

Actual variable costs were indirect materials $14,500, indirect labor $9,200, utilities $9,000, and maintenance $4,500, Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $8,200. 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.) (Lin