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P11-13 has had a comprehensive budgeting system in operation for severat yeirs. Feelinom amoly...

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Accounting

P11-13
has had a comprehensive budgeting system in operation for severat yeirs. Feelinom
amoly among the managers as to the value and benefit of the system. The line supervisors are very happy with the reports being prepared on their performance, but upper management often expresses dissatisfaction over the reports being prepared on various phases of the company's operations. A typical overhead performance report for a recent period is shown below:
SHIPLEY COMPANY
Overhead Performance Report-Milling Department For the Quarter Ended June 30
\table[[,Actual,,Variance],[Machine-hours,25,000,30.000,],[Variable overhead:],[\table[[Indirect la],[Supplies]],,\table[[$22.5000
image

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