Budget Fishing department Direct materials Direct Labor Manufacturing overhead Actual 44.000 82.000 49.200 42.500 83.400 51.000 Budget Machining department Total manufacturing cost Actual 219.000 220.000 Budget Kogarah plant Total manufacturing cost Actual 420.000 424.000 Budget Canterbury plant Total manufacturing cost Actual 496.500 494.200 Budget Office costs Sutherland plant manager Production office president Actual 92.000 130.000 95.000 132.000 Office costs are not allocated to departments and plants Using the format shown in illustration 10.19, prepare the reports in a resposibility system for: A) The fishing department - Sutherland B) The plant manager - Sutherland C) The vice president of production