In the Assembly Department of Pina Colada Company, budgeted and actual manufacturing overhead costs for the month of April 2022 were as follows.

		Budget		Actual
Indirect materials		$16,320		$14,586
Indirect labor		20,400		21,012
Utilities		10,200		11,067
Supervision		5,100		5,100

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

PINA COLADA COMPANY Assembly Department Manufacturing Overhead Cost Responsibility Report choose the accounting period April 30, 2022For the Year Ended April 30, 2022For the Month Ended April 30, 2022
					Difference
Controllable Cost	Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
select an item UtilitiesSupervisionIndirect LaborIndirect Materials	$enter a dollar amount		$enter a dollar amount		$enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select an item Indirect LaborSupervisionIndirect MaterialsUtilities	enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select an item Indirect MaterialsIndirect LaborUtilitiesSupervision	enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item Indirect MaterialsUtilitiesSupervisionIndirect Labor	enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableUnfavorableFavorable
	$enter a total amount		$enter a total amount		$enter a total amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable