In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2014 were as follows.

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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

 

$15,164

 

$14,276

Indirect labor

 

21,396

 

21,920

Utilities

 

10,488

 

11,264

Supervision

 

4,140

 

4,140


All costs are controllable by the department manager.

Prepare a responsibility report for April for the cost center.

HANNON COMPANY
Assembly Department
Manufacturing Overhead Cost Responsibility Report
For the Month Ended April 30, 2014

   

Difference

Controllable Cost

Budget

Actual

Favorable F
Unfavorable U
Neither Favorable
nor Unfavorable N

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$

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$

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