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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
$16,000
$14,300
Indirect labor
20,000
20,600
Utilities
10,000
10,850
Supervision
5,000
All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center.
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