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

		Budget		Actual
Indirect materials		$19,520		$17,446
Indirect labor		24,400		25,132
Utilities		12,200		13,237
Supervision		6,100		6,100

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

SWIFTY COMPANY Assembly Department Manufacturing Overhead Cost Responsibility Report choose the accounting period For the Year Ended April 30, 2022April 30, 2022For the Month Ended April 30, 2022
					Difference
Controllable Cost	Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
select an item	$enter a dollar amount		$enter a dollar amount		$enter a dollar amount	select an option Neither Favorable nor UnfavorableUnfavorableFavorable
select an item ]	enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select an item	enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableUnfavorableFavorable
select an item	enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableFavorableNeither Favorable nor Unfavorable
	$enter a total amount for this report		$enter a total amount for this report		$enter a total amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable

Pina Colada Company accumulates the following summary data for the year ending December 31, 2022, for its Water Division, which it operates as a profit center: sales$2,040,000 budget, $2,121,600 actual; variable costs$1,020,000 budget, $1,071,000 actual; and controllable fixed costs$306,000 budget, $311,100 actual. Prepare a responsibility report for the Water Division for the year ending December 31, 2022.

PINA COLADA COMPANY Water Division Responsibility Report choose the accounting period For the Year Ended December 31, 2022For the Month Ended December 31, 2022December 31, 2022
						Difference
		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
select an item		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select a summarizing line for the first part		enter a total amount for the first part		enter a total amount for the first part		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableFavorableNeither Favorable nor Unfavorable
select a closing name for this report		$enter a total amount for this report		$enter a total amount for this report		$enter a total amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable