Brief Exercise 22-6 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 $14,100 $13,200 Indirect labor 20,500 21,100 Utilities 10,800 11,400 4,200 4,200 Supervision 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 Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Cost Budget Actual $ $ $ $ $ $