Question 21 (10 points) Data concerning manufacturing overhead for Wilson Audio are presented below. The packaging department is a cost centre An analysis of the overhead costs reveals that all variable costs are controllable by the manager of the packaging department, and, out of fixed costs, only 40% of supervisory costs are controllable at the department level. The flexible budget values and the cost and activity for the month of August while operating at 1,600 direct labour hours follows: Flexible Budget Actual August Activity Variable costs: Indirect materials 42.00 $3,000 Indirect labour 3.00 4,500 Factory supplies 0.50 750 Fixed (including controllable and non- controllable) costs: Depreciation $14,000 15,000 Supervision 20,000 19,000 Property taxes 14,000 12,000 Total costs $56,800 $54,250 Instructions Prepare the responsibility reports for the packaging department for August