Division Evaluation. As the manager of the Plastic Parts Division of your company, you have received the following performance reports from the departments in your division, all of which are cost centers. Management considers any variance over 5% as exceptional. Department Number Bucke $35.000 Actual $30,000 Vaice $5,000 F 60,000 62,000 2000 U 3 20,000 30,000 10,000 U 85,000 000 Totals $2000.000 $210.000 3.000 U $10,000 U

a. What is your evaluation of the division as a whole?

b. Under management by exception, would you ask for more data or for explanations from any of the departments. If so, which ones? Why? (Hint: Calculate percentage variances.)