Brief Exercise 10-6 In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2017 were as follows. Budget Actual Indirect materials $15,300 $14,700 Indirect labor 19,800 20,300 Utilities 10,100 10,900 Supervision 5,800 5,800 All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center. HANNON COMPANY Assembly Department Manufacturing Overhead Cost Responsibility Report For the Month Ended April 30, 2017 Difference Controllable Cost Budget Actual Favorable Unfavorable Neither Favorable nor Unfavorable $ $ $ $ $ $