Exercise 10-13 (Part Level Submission)

Fultz Company's organization chart includes the president; the vice president of production; three assembly plants - Dallas, Atlanta, and Tucson; and two departments within each plant - Machining and Finishing.

Budget and actual manufacturing cost data for July 2014 are as follows.

Finishing Department - Dallas: Direct materials $43,640 actual, $45,010 budget; direct labor $83,520 actual, $84,010 budget; manufacturing overhead $52,310 actual, $50,410 budget.

Machining Department - Dallas: Total manufacturing costs $224,620 actual, $218,390 budget.

Atlanta Plant: Total manufacturing costs $424,810 actual, $421,970 budget.

Tucson Plant: Total manufacturing costs $495,580 actual, $497,880 budget.

The Dallas plant manager's office costs were $97,160 actual and $92,320 budget. The vice president of production's office costs were $135,620 actual and $134,340 budget. Office costs are not allocated to departments and plants.

(b) Prepare the reports in a responsibility system for: The plant manager - Dallas.

To Assembly Plant Manager - Dallas			Month: July
Controllable Costs:	Budget	Actual	Favorable F Unfavorable U Neither Favorable nor Unfavorable N
Dallas Office	$	$	$ UFN
Departments:
Atlanta Dallas Finishing Machining Tucson			UFN
Atlanta Dallas Finishing Machining Tucson			UFN
Total	$	$	$ UFN