Strickland Corp Actual Fixed Costs Were as Expected Except for Property Taxes

Strickland Corp.'s manufacturing overhead budget for the first quarter of 2016 contained the following data: $\begin{array}{lr}\text { Fixed Costs }\\\text { Supervisor's salary } & \$ 80,000 \\\text { Depreciation } & 16,000 \\\text { Property taxes } & 8,000\\\text { Actual variable costs for the first quarter were: }\\\text { Indirect materials } & \$ 37,200 \\\text { Indirect labor } & 26,400 \\\text { Utilities } & 21,000 \\\text { Maintenance } & 10,600\end{array}$ Actual fixed costs were as expected except for property taxes which were $9000. All costs are considered controllable by the department manager except for the supervisor's salary.
Instructions
Prepare a manufacturing overhead responsibility performance report for the first quarter.