The manufacturing overhead budget for Fleming Company contains the following items.

Variable costs						Fixed costs
	Indirect materials			$20,680			Supervision			$16,000
	Indirect labor			11,280			Inspection costs			900
	Maintenance expense			9,400			Insurance expense			1,900
	Manufacturing supplies			5,640			Depreciation			14,100
		Total variable		$47,000				Total fixed		$32,900

The budget was based on an estimated 1,880 units being produced. During the past month, 1,410 units were produced, and the following costs incurred.

Variable costs						Fixed costs
	Indirect materials			$21,200			Supervision			$17,300
	Indirect labor			12,700			Inspection costs			1,100
	Maintenance expense			7,700			Insurance expense			2,100
	Manufacturing supplies			4,700			Depreciation			13,800
		Total variable		$46,300				Total fixed		$34,300

How much should have been spent during the month for the manufacture of the 1,410 units?

Prepare a flexible manufacturing overhead budget report for Mr. Bedner. (List variable costs before fixed costs.)

Prepare a responsibility report. Include only the costs that would have been controllable by Mr. Bedner. Assume that the supervision cost above includes Mr. Bedner's salary of $11,000, both at budget and actual