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

Variable costs						Fixed costs
	Indirect materials			$19,800			Supervision			$16,500
	Indirect labor			12,600			Inspection costs			1,150
	Maintenance expense			9,000			Insurance expense			2,050
	Manufacturing supplies			5,400			Depreciation			15,050
		Total variable		$46,800				Total fixed		$34,750

The budget was based on an estimated 1,800 units being produced. During the past month, 1,200 units were produced, and the following costs incurred.

Variable costs						Fixed costs
	Indirect materials			$22,900			Supervision			$18,000
	Indirect labor			13,300			Inspection costs			1,300
	Maintenance expense			8,150			Insurance expense			2,100
	Manufacturing supplies			4,900			Depreciation			14,750
		Total variable		$49,250				Total fixed		$36,150

d1) 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 $10,400, both at budget and actual.

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 $10.400, both at budget and actual. Sheridan Company Production Department Manufacturing Overhead Responsibility Report For the Month Ended Controllable Cost Budget Actual S $ $ Total $ $ $ Sheridan Company Production Department acturing Overhead Responsibility Report For the Month Ended Difference Favorable Unfavorable Neither favorable nor unfavorable Actual $ > $ $