View Policies Current Attempt in Progress In the Assembly Department of Cullumber Company, budgeted and actual manufacturing overhead costs for the month of April 2022 were as follows. Budget Actual $ 14,800 $ 14,000 Indirect materials Indirect labor 21.700 22.300 Utilities 10.900 11,400 Supervision 4.400 4.400 All costs are controllable by the department manager, Prepare a responsibility report for April for the cost center, Assembly Department Manufacturing Overhead Cost Responsibility Report For the Month Ended April 30, 2022 Difference Favorable Unfavorable Neither Favorab! nor Unfavorable Actual Budget ontrollable Cost $