In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2020 were as follows.

		Budget		Actual
Indirect materials		$14,000		$13,300
Indirect labor		21,900		22,800
Utilities		10,000		10,600
Supervision		4,900		4,900

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, 2020
					Difference
Controllable Cost	Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Select an opening responsibility report item Indirect LaborSupervisionUtilitiesIndirect Materials	$Enter a dollar amount		$Enter a dollar amount		$Enter the difference	Select an option FavorableUnfavorableNeither Favorable nor Unfavorable
Select a responsibility report item UtilitiesSupervisionIndirect LaborIndirect Materials	Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an option FavorableUnfavorableNeither Favorable nor Unfavorable
Select a responsibility report item Indirect LaborSupervisionUtilitiesIndirect Materials	Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an option FavorableUnfavorableNeither Favorable nor Unfavorable
Select a closing responsibility report item SupervisionUtilitiesIndirect MaterialsIndirect Labor	Enter a dollar amount		Enter a dollar amount		Enter the difference	Select an option FavorableUnfavorableNeither Favorable nor Unfavorable
	$Enter a total dollar amount		$Enter a total dollar amount		$Enter the difference	Select an option UnfavorableFavorableNeither Favorable nor Unfavorable