Data concerning manufacturing overhead for the Barkley Company are presented below.The Mixing Department is the cost center.

An analysis of the overhead costs reveals that all variable costs are controllable by the manager of the Mixing Department and 50% of the supervisory costs are the only fixed costs that are controllable at the department level.

The flexible budget formula and the cost and activity for the months of July and August are as follows:

Data concerning manufacturing overhead for the Barkley Company are presented below. The Mixing Department is the cost center. An analysis of the overhead costs reveals that all variable costs are controllable by the manager of the Mixing Department and 50% of the supervisory costs are the only fixed costs that are controllable at the department level. The flexible budget formula and the cost and activity for the months of July and August are as follows: Flexible Budget Per Direct Labor Hour Actual Costs Actual Costs! July August Direct labor hours 6,000 7,000 Overhead costs Variable Indirect materials $3.50 $20,500 $25,100 Indirect labor 6.00 39,500 40,700 Factory supplies 1.00 9,600 8,200 Fixed Depreciation $20,000 $15,000 $15,000 Supervision 20,000 18,000 20,900 Property taxes 5,000 12,000 12,000 Total costs $114,600 $121,900 0 Instructions: (a) Prepare the responsibility reports for the Mixing Department for each month. (b) Comment on the manager's performance in controlling costs during the two month period