In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2017 were as follows. Budget ActualIndirect materials $14,200 $13,700Indirect labor 19,100 19,900Utilities 11,400 12,100Supervision 4,600 4,600
All costs are controllable by the department manager.
Prepare a responsibility report for April for the cost center