Waterways Corporation is continuing 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. WATERWAYS CORPORATION Responsibility Report Manufacturing Overhead For the Month of March \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{l} Budget \\ \\ 5400 \\ \end{tabular}} & \multicolumn{3}{|c|}{ Actual } & \multicolumn{2}{|c|}{\begin{tabular}{c} Difference \\ Favorable \\ Unfavorable \\ Neither Favorable \\ nor Unfavorable \end{tabular}} & \\ \hline & $ & 5436 & $ & 36 & Favorable & \\ \hline 12960 & & 13053 & & 93 & Favorable & v \\ \hline 10800 & & 10929 & & 128 & Unfavorable & \\ \hline 6480 & & 6522 & & 42 & Favorable & \\ \hline 35640 & $ & 35940 & $ & 300 & Favorable & \\ \hline \end{tabular}