Crane Company's organization chart includes the president; the vice$-$president of production; three assembly factories$-$Vancouver,

Hamilton, and Saint John; and two departments within each factory$-$machining and finishing. Budgeted and actual manufacturing

cost data for July $2022$ are as follows:

Finishing department, Vancouver: direct materials $-$$$43,310$ actual, $$46,500$ budgeted; direct labour $-$$$82,690$ actual,

$$81,310$ budgeted; manufacturing overhead $-$$$50,040$ actual, $$50,750$ budgeted.

Machining department, Vancouver: total manufacturing costs $-$$$220,280$ actual, $$216,530$ budgeted.

Hamilton factory: total manufacturing costs $$424,970$ actual, $$420,550$ budgeted.

Saint John factory: total manufacturing costs $-$$$493,550$ actual, $$497,130$ budgeted.

The Vancouver factory manager's office costs were $$96,950$ actual and $$92,120$ budgeted. The vice$-$president of production's office

costs were $$132,190$ actual and $$132,650$ budgeted. Office costs are not allocated to departments and factories.

$($a$)$

Prepare the report in a responsibility system for the finishing department in Vancouver.

To Vancouver Department Manager$$Finishing

Controllable Costs:

Total

Budget

$

$

Actual

$

$