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 Indirect labor Utilities Supervision 15,000 $14,100 20,900 12,000 4,100 20,300 11,500 4,100 All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center