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In the Assembly Department of Blue Spruce Company, budgeted and actual manufacturing overhead costs for the month of April 2022 were as follows.
| | Budget | | Actual |
Indirect materials | | $ 13,120 | | $ 11,726 |
Indirect labor | | 16,400 | | 16,892 |
Utilities | | 8,200 | | 8,897 |
Supervision | | 4,100 | | 4,100 |
All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center.
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