In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2017 were as follows.

		Budget		Actual
Indirect materials		$14,900		$14,000
Indirect labor		19,500		20,200
Utilities		11,400		11,900
Supervision		5,800		5,800

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, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Cost Budget Actual