Kenwood Company's Manufacturing Overhead Costs for the Assembly Department Are

Kenwood Company's manufacturing overhead costs for the assembly department are given below. $\begin{array} { l r c } & \begin{array} { c } \text { Fixed Costs } \\\text { Per Month }\end{array} & \begin{array} { c } \text { Variable Costs } \\\text { Per Hour }\end{array} \\\text { Indirect Labor } & \$ 1,400 & \$ .95 \\\text { Payroll Taxes } & 90 & 1.05 \\\text { Indirect Materials } & 220 & .20 \\\text { Power and Water } & 340 & .35 \\\text { Depreciation } & 1,020 & - \\\text { Taxes and Insurance } & 450 & - \\\text { Repairs } & 175 & .15\end{array}$
-Using the information provided prepare a departmental monthly overhead performance report comparing actual costs with the budget allowance for the number of hours worked. Assume that during the month of May actual production was 1,900 hours. Actual costs for the month were as follows: $\begin{array} { l r } \text { Indirect Labor } & \$ 3,195 \\\text { Payroll Taxes } & 2,055 \\\text { Indirect Materials } & 575 \\\text { Power and Water } & 1,025 \\\text { Depreciation } & 1,015 \\\text { Taxes and Insurance } & 415 \\\text { Repairs } & 475\end{array}$