Strickland Crop's manufacturing overhead budget for the first quarter of 2013 contained the following data:

Variable Costs

Indirect materials $40,000

Indirect labor $24,000

Utilities $20,000

Maintenance $12,000

Fixed Cost

Supervisor's salary $80,000

Depreciation $16,000

Property taxes $8000

Actual variable cost for the first quarter were:

indirect materials $37200

indirect labor $26400

utilities $21000

maintenance $10600

Actual fixed costs were as expected except for the property taxes which were $9000.

All cost are considered controllable by the department manger except for the supervisor's salary.

Instructions

Prepare a manufacturing overhead responsibility performance report for the first quarter.