Alfano company's organization chart includes the president; the vice - president of production; three assembly plants - - Miami, Los Angelos, And Boston; and two departments within each plant - - Machining, and Finishing. Budget and actual manufacturing cost data for February 2015 are as follow: office cost are not allowed to departments and plants. INS TRACTIONS: Prepare the report is a responsibility system for : a) The finishing department - Miami b) The plant manager - Miami c) the vice - president of production To Miami Department Manager - - Finishing Month : July