Budget Actual $15,100 22,500 10,900 5,900 Indirect materials Indirect labor Utilities Supervision $15,700 21,900 10,100 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, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Cost Actual Budget Brief Exercise 22-7 Torres Company accumulates the folowing summary data for the year ending December 31, 2017, for its Water Division, which it operates as a profit center: sales- $1,935,600 budget, $2,243,000 actual; variable costs-$1,016,200 budget, $1,051,200 actual; and controllable fixed costs-$297,600 budget, $303,400 actual Prepare a responsibility report for the Water Division TORRES COMPANY Water Division Responsibility Report For the Year Ended December 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual