Waterways Corporation is continuing its budget preparations. Waterways had the following static budget and actual overhead costs for March.

WATERWAYS CORPORATION Manufacturing Overhead Budget (Static) For the Month of March
Budgeted production in units		123,000
Budgeted costs
Indirect materials		$6,150
Indirect labor		14,760
Utilities		12,300
Maintenance		8,610
Salaries		41,800
Depreciation		17,800
Property taxes		2,700
Insurance		1,100
Janitorial		1,400
Total budgeted costs		$106,620

WATERWAYS CORPORATION Manufacturing Overhead Costs (Actual) For the Month of March
Production in units		124,000
Costs
Indirect materials		$6,186
Indirect labor		14,855
Utilities		12,429
Maintenance		8,659
Salaries		41,800
Depreciation		17,800
Property taxes		2,700
Insurance		1,100
Janitorial		1,400
Total costs		$106,929

Waterways produced 124,000 units in March rather than the budgeted number of units.

(c)

Prepare a responsibility report for the manufacturing overhead for March, assuming only variable costs are controllable.

WATERWAYS CORPORATION Responsibility Report Manufacturing Overhead For the Month of March
Controllable Costs	Budget	Actual	Difference Favorable Unfavorable Neither Favorable nor Unfavorable
select a responsibility report item DepreciationIndirect LaborIndirect MaterialsInsuranceJanitorialMaintenanceProduction in UnitsProperty TaxesSalariesTotal Budgeted CostsUtilities	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select a responsibility report item DepreciationIndirect LaborIndirect MaterialsInsuranceJanitorialMaintenanceProduction in UnitsProperty TaxesSalariesTotal Budgeted CostsUtilities	enter a dollar amount	enter a dollar amount	enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select a responsibility report item DepreciationIndirect LaborIndirect MaterialsInsuranceJanitorialMaintenanceProduction in UnitsProperty TaxesSalariesTotal Budgeted CostsUtilities	enter a dollar amount	enter a dollar amount	enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select a responsibility report item DepreciationIndirect LaborIndirect MaterialsInsuranceJanitorialMaintenanceProduction in UnitsProperty TaxesSalariesTotal Budgeted CostsUtilities	enter a dollar amount	enter a dollar amount	enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
	$enter a total amount	$enter a total amount	$enter a dollar amount	select an option