In the Assembly Department of Indigo Company, budgeted and actual manufacturing overhead costs for the month of April 2025 were as follows. Budget Actual Indirect materials $19,200 $17,160 Indirect labor 24,000 24,720 Utilities 12,000 13,020 Supervision 6,000 6,000 All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center. Controllable Cost $ INDIGO COMPANY Assembly Department Manufacturing Overhead Cost Responsibility Report Budget $ Actual Differenc Favorabl Unfavoral Neither Favo nor Unfavor