Responsibility accounting systems provide improved control when specific managers can be held responsible for variances, The following represent possible sources of cost variances in a production department. For each possible source, determine who in an organization exerts the most direct control over it.

(a) excessive use of labor for work performed

(b) rejected units due to spoilage

(c) excessive cost of direct materials used

(d) using highly paid labor for a job requiring little skill

(e) substitution of low quality material

(f) excessive labor costs due to pay raise

\((\mathrm{g})\) excessive price paid for direct materials.

(h) poor workmanship resulting in high spoilage rates

(i) idle workers

(j) excessive costs for indirect materials.

From this data, prepare a performance report for Department A in good form