In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2020 were as follows.
Budget Actual
Indirect materials $14,000 $13,500
Indirect labor 19,000 19,500
Utilities 10,000 10,500
Supervision 4,000 4,000
All costs are controllable by the department manager.
Required:
1. Prepare a responsibility report for April for the cost center.

Answer and Explanation:

Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2020

Budget Actual Difference

Indirect materials $14,000 $13,500 $500 Favorable

Indirect labor 19,000 19,500 500

Unfavourable

Utilities 10,000 10,500 500 Unfavourable

Supervision 4,000 4,000 0 Neither Favorable nor Unfavourable

Total 47,000 47,500 Unfavourable

the correct answer is - no.

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