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		$14,800		$14,000
Indirect labor		21,700		22,300
Utilities		10,900		11,400
Supervision		4,400		4,400

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

please include all answers and calculations. thank you

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