The manufacturing overhead budget for Sunland Company contains the following items. Variable costs Indirect materials Indirect labor Fixed costs Supervision $ 22,000 $ 17,150 12,000 Inspection costs 1.100 Maintenance expense 10,000 1,800 Insurance expense Depreciation Manufacturing supplies 6,000 14,850 Total variable $50,000 Total fixed $34.900 The budget was based on an estimated 2,000 units being produced. During the past month, 1,350 units were produced, a following costs incurred. Fixed costs Variable costs Indirect materials $ 22,200 Supervision $ 18,800 Indirect labor 13,000 Inspection costs 1,200 8,000 Maintenance expense 2,000 Insurance expense Manufacturing supplies 5,200 Depreciation 14.750 Total variable $ 48,400 Total fixed $36.750 Prepare a responsibility report. Include only the costs that would have been controllable by Mr. Bedner. Assume that the supervision cost above includes Mr. Bedner's salary of $ 10,850, both at budget and actual. Sunland Company Production Department Manufacturing Overhead Responsibility Report For the Month Ended Differen Favorat Unfavors Neither favorable nc ontrollable Cost Budget Actual $ $ > >