data concerning manufacturing overhead for wilson audio are presented below. an analysis of the overhead costs reveals that the variavlr costs are controlled by the manager of the packaging department, out of fixed costs only 40% of supervisory costs are controllable at the department level. the flexible vudget values and the cost and actuvity for month of august while opwerating at 1600 ditect labour hours follows. variable costs flexible budget actual agust activity indirect materials $2 $3000 indirect labor 3 4500 factory supplies 0.50 750 fixed depreciation $14000 15000 supervision 20000 19000 property taxes 14000 12000 total costs $56800 $54250 prepare the responsibility reports for the packaging department for august.