In the Assembly Department of Hannon Company, budgeted and actual manufacturing
ID: 2489694 • Letter: I
Question
In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2014 were as follows. Budget Actual Indirect materials $15,153 $14,436 Indirect labor 21,840 22,527 Utilities 11,893 12,435 Supervision 4,290 4,290 All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center.
HANNON COMPANYAssembly Department Manufacturing Overhead Cost Responsibility Report For the Month Ended April 30, 2014 Difference
(Controllable Cost (Budget) ( Actual) ( Favorable F Unfavorable U Neither N)
$
$
$
$
$
$
Explanation / Answer
controllable cost Budget Actual Favourable Unfavourable Neither Indirect materials $15,153 $14,436 717 indirect labor $21,480 $22,527 1,047 Utilities $11,893 $12,435 542 Supervision $ 4,290 4,290 $0