In the Assembly Department of Ayayai Company, budgeted and actual manufacturing overhead costs for the month of April 2022 were as follows. Budget Actual Indirect materials $19,840 $17,732 Indirect labor 24,800 25,544 Utilities 12,400 13,454 Supervision 6,200 6,200 All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center. AYAYAI COMPANY Assembly Department Manufacturing Overhead Cost Responsibility Report Controllable Cost Budget $ Actual $ $ $ $ Difference Favorable Unfavorabl Neither Favor nor Unfavora