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In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2014 were as follows. Budget Indirect materials

In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2014 were as follows.

Budget

Indirect materials Indirect labor Utilities Supervision

$16,000 20,000 10,000 5,000

Actual

$14,300 20,600 10,850 5,000

All costs are controllable by the department manager. Prepare responsibility report for April for the cost center.

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