Acosta Bank Security Services prepared the following responsibility report for its Armored Car cost center: Responsibility Report

Acosta Bank Security Services prepared the following responsibility report for its Armored Car cost center:

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Responsibility Report for the Week Ended April 9, 1998 Supervisors responsible: Kelli Tunnell Cheryl Broadway Cost driver-personnel hours Budget 800 Actual Fav. (Unfav.) Variance 850 (50) U Variable costs: Delivery personnel $16,000 $16,500 $ (500) U Departmental fixed costs: Equipment maintenance.. 30,000 29,250 750 F Supervision and depreciation 10,000 10,610 (610) U Administrative overhead-allocated by payroll.. 8,000 9,000 (1,000) U Total costs $64,000 $65,360 $ (1,360) U Required: Given the concepts of responsibility accounting, evaluate the appropriateness of this report. If necessary, revise the report.