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

n 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 $15,014 $14,172
Indirect labor 21,220 21,988
Utilities 10,320 11,216
Supervision 4,930 4,930

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

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