I need help with Exercise A, please make it legible and do it step by step to where i can understand it

Exercise A The following information refers to the inspection department of a chemical packaging plant for September: Amount Budget Over or (Under) Supplies 54,000 S (10,800) Repairs and maintenance 270,000 21,600 Overtime paid to inspectors 108,000 10,800 Salary of inspection department manager 32,400 (5,400) Salary of plant manager 43,200 -O- Allocation of company accounting costs 32,400 10,800 Allocation of building depreciation to the inspection department 21,600 (5,400) Using this information, prepare a responsibility report for the manager of the inspection department for September. Include those items for which you think the inspection department manager would be held responsible Exercise A The following information refers to the inspection department of a chemical packaging plant for September: Amount Budget Over or (Under) Supplies 54,000 S (10,800) Repairs and maintenance 270,000 21,600 Overtime paid to inspectors 108,000 10,800 Salary of inspection department manager 32,400 (5,400) Salary of plant manager 43,200 -O- Allocation of company accounting costs 32,400 10,800 Allocation of building depreciation to the inspection department 21,600 (5,400) Using this information, prepare a responsibility report for the manager of the inspection department for September. Include those items for which you think the inspection department manager would be held responsible