In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2014 were as follows. Budget Actual Indirect materials $15,153 $14,436 Indirect labor 21,840 22,527 Utilities 11,893 12,435 Supervision 4,290 4,290 All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center.

HANNON COMPANYAssembly Department Manufacturing Overhead Cost Responsibility Report For the Month Ended April 30, 2014 Difference

(Controllable Cost (Budget) ( Actual) ( Favorable F Unfavorable U Neither N)

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