In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2014 were as follows.
|
|
Budget
|
Actual
|
|
Indirect materials
|
$16,000
|
$14,300
|
|
Indirect labor
|
20,000
|
20,600
|
|
Utilities
|
10,000
|
10,850
|
|
Supervision
|
5,000
|
5,000
|
All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center.