Help with these two questions.

Brief Exercise 24-6 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 14,200 19,000 10,200 5,800 $13,600 19,600 10,800 5,800 All costs are controllable by the department manager Prepare a responsibility report for April for the cost center HANNON COMPANY For the Month Ended April 30, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Cost Budget Actual