"Brief Exercise 10-6 In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2020 were as follows. Budget Actual Indirect materials $15,200 $14,700 Indirect labor 22,000 22,600 Utilities 10,500 11,400 Supervision 5,900 5,900 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, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Controllable Cost +