In the Assembly Department of Cobb Company, budgeted and actual manufacturing overhead costs for the month of April 2010 were as follows.
|
Budget |
Actual |
|
|
Indirect materials |
$15,000 |
$14,300 |
|
Indirect labor |
20,000 |
20,600 |
|
Utilities |
10,000 |
10,750 |
|
Supervision |
5,000 |
5,000 |
All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center.