Marcum Company's organization chart includes the president; the vice-president of production; three assembly plants-Vancouver, Hamilton, and Saint John; and two departments within each plant-machining and finishing. Budgeted and actual manufacturing cost data for July 2016 are as follows:
1. Finishing department, Vancouver: direct materials-$51,700 actual, $55,000 budgeted; direct labour-$83,000 actual, $82,000 budgeted; manufacturing overhead-$51,000 actual, $49,200 budgeted.
2. Machining department, Vancouver: total manufacturing costs-$217,000 actual, $216,000 budgeted.
3. Hamilton plant: total manufacturing costs-$424,000 actual, $421,000 budgeted.
4. Saint John plant: total manufacturing costs-$494,000 actual, $496,500 budgeted.
The Vancouver plant manager's office costs were $90,000 actual and $87,500 budgeted. The vice-president of production's office costs were $165,000 actual and $160,000 budgeted. Office costs are not allocated to departments and plants.
Instructions
Using the format shown in Illustration 11-19, prepare the reports in a responsibility system for:
(a) The finishing department in Vancouver,
(b) The plant manager in Vancouver,
(c) The vice-president of production.