In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2020 were as follows.

Indirect materials Indirect labor Utilities Supervision Budget $14,900 20,600 11,200 4,600 Actual $14,300 21,400 12,100 4,600 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, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Controllable Cost $ $