Ajax Manufacturing Corp. utilizes a responsibility accounting system which discloses the uncontrollable costs for each decision center on its performance reports. The following data reflects the budgeted and actual costs in the Seattle Plant during March.

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Department A Budgeted Actual Budgeted Seattle Plant Department B Actual Plant Office Budgeted Actual Direct materials.. $ 5,000 $ 4,800 $ 2,000 $ 2,100 Direct labor......... 3,600 3,400 4,700 5,000 Supplies. 600 650 300 350 $ 400 $ 410 Rent (allocated).. 1,000 1,000 700 700 300 300 Power................ 450 500 300 320 150 180 Depreciation.. 3,000 3,000 1,500 1,500 500 500 Clerical salaries.. 500 500 500 500 2,500 2,500 Total $14,150 $13,850 $10,000 $10,470 $3,850 $3,890 Prepare in good form performance reports covering the month of March for: (a) Department A, and (b) the Seattle Plant.