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

Variable costs						Fixed costs
	Indirect materials			$18,480			Supervision			$14,300
	Indirect labor			10,080			Inspection costs			800
	Maintenance expense			8,400			Insurance expense			1,700
	Manufacturing supplies			5,040			Depreciation			12,600
		Total variable		$42,000				Total fixed		$29,400

The budget was based on an estimated 1,680 units being produced. During the past month, 1,260 units were produced, and the following costs incurred.

Variable costs						Fixed costs
	Indirect materials			$18,900			Supervision			$15,500
	Indirect labor			11,300			Inspection costs			1,000
	Maintenance expense			6,900			Insurance expense			1,800
	Manufacturing supplies			4,200			Depreciation			12,300
		Total variable		$41,300				Total fixed		$30,600

Prepare a responsibility report. Include only the costs that would have been controllable by Mr. Bedner. Assume that the supervision cost above includes Mr. Bedners salary of $8,000, both at budget and actual.

FLEMING COMPANY Production Department Manufacturing Overhead Responsibility Report For the Month Ended
						Difference
Controllable Cost		Budget		Actual		Favorable Unfavorable Neither favorable nor unfavorable
Total Fixed CostsManufacturing suppliesDepreciationVariable CostsSupervisionIndirect laborMaintenance expenseFixed CostsInspection costsTotal Variable CostsIndirect materialsInsurance expense		$		$		$	FavorableUnfavorableNeither favorable nor unfavorable
Indirect laborInspection costsDepreciationMaintenance expenseSupervisionInsurance expenseVariable CostsTotal Fixed CostsIndirect materialsManufacturing suppliesFixed CostsTotal Variable Costs							FavorableUnfavorableNeither favorable nor unfavorable
DepreciationFixed CostsTotal Fixed CostsSupervisionMaintenance expenseVariable CostsTotal Variable CostsInsurance expenseIndirect materialsInspection costsManufacturing suppliesIndirect labor							FavorableUnfavorableNeither favorable nor unfavorable
Indirect laborManufacturing suppliesTotal Variable CostsTotal Fixed CostsInsurance expenseInspection costsMaintenance expenseVariable CostsDepreciationIndirect materialsFixed CostsSupervision							FavorableUnfavorableNeither favorable nor unfavorable
Insurance expenseDepreciationTotal Variable CostsSupervisionVariable CostsTotal Fixed CostsMaintenance expenseManufacturing suppliesIndirect laborFixed CostsInspection costsIndirect materials							FavorableUnfavorableNeither favorable nor unfavorable
Total Fixed CostsTotal Variable CostsInsurance expenseVariable CostsIndirect materialsManufacturing suppliesFixed CostsIndirect laborInspection costsMaintenance expenseSupervisionDepreciation							FavorableUnfavorableNeither favorable nor unfavorable
Total		$		$		$	FavorableUnfavorableNeither favorable nor unfavorable