MARIGOLD COMPANY Assembly Department Manufacturing Overhead Cost Responsibility Report Difference Favorable Unfavorable Controllable Cost Budget Actual Neither Favora nor Unfavoral Supervision Indirect Materials. Indirect t abor Utilities In the Assembly Department of Marigold Compary, budgeted and actual manufacturing overhead costs for the month of April 2022 were as follows. All costs are controllabie by the degartment manager. MARIGOLD COMPANY Assembly Department Manufacturing Overhead Cost Responsibility Report Difference Favorable Unfavorable Neither Favorable Budget: Actual nor Unfavorable s 5 Neither Fevoratile nor Untavoratis: Unimogale renorable