In the assembly department of Osaka Company, budgeted and actual manufacturing overhead costs for the month of April 2012 were as follows:
____________________________________Budget Actual
Indirect materials.................................$15,000.................$14,300
Indirect labour......................................20,000..................20,800
Utilities..............................................10,000..................10,750
Supervision...........................................5,000....................5,000
The department manager can control all costs. Prepare a responsibility report for April for the cost centre.