Waterways Corporation is contimuing its budget preparations. Waterways had the following static budget and actual overhead costs for March. Waterways produced 109,000 units in March rather than the budgeted number of units. Prepare a responsibility report for the manufacturing overhead for March, assuming only variable costs are controllable. Prepare a responsibility report for the manufacturing overhead for March, assuming only variable costs are controllable Controllable Costs Difference Favorable Unfavorable Neither Favorable nor Unfavorable Favorable Unfavorable Neither Favorable nor Unfavorable