Accounting Exercise 24-13

For 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 2017 are as follows. Finishing Department- Dallas: direct materials $42,230 actual, $48,840 budget; direct labor $84,780 actual, $84,510 budget; manufacturing overhead $51, 210 actual, $51, 280 budget. Machining Department- Dallas: total manufacturing costs $222,770 actual, $218,750 budget. Atlanta Plant: total manufacturing costs $424,860 actual, $422,010 budget. Tucson Plant: total manufacturing costs $493,700 actual, $496,360 budget. The Dallas plant manager's office costs were $97,920 actual and $94,570 budget. The vice president of production's office costs were $135,790 actual and $131, 170 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: The Finishing Department-Dallas. (List controllable costs in alphabetical order, e.g. Direct Labor, Manufacturing Overhead.) Prepare the reports in a responsibility system for: The plant manager-Dallas. (List departments in alphabetical order, e.g. Finishing, Machining.) Prepare the reports in a responsibility system for: The vice president of production. (List assembly plans in alphabetical order, e.g. Atlanta, Dallas.)