Please help with both parts a and b. Will thumbs up for any assistance provided. Thank you.

Ayayai Inc.'s manufacturing overhead budget for the first quarter of 2022 contained the following data. Actual variable costs were indirect materials $10,800, indirect labor $7,600, utilities $6,960, and maintenance $4,000. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $6,640. 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.) AYAYAI INC. Manufacturing Overhead Flexible Budget Report Difference Favorable Unfavorable Neither Favorable Budget $ Actual $ $ nor Unfavorable Budget (b) Prepare a responsibility report for the first quarter