E11.27 (LO 3) Marcum Companys organization chart includes the president; the vice-president of production; three assembly factoriesVancouver, Hamilton, and Saint John; and two departments within each factorymachining and finishing. Budgeted and actual manufacturing cost data for July 2022 are as follows:

1. Finishing department, Vancouver: direct materials$51,700 actual, $55,000 budgeted; direct labour$83,000 actual, $82,000 budgeted; manufacturing overhead$51,000 actual, $49,200 budgeted.
2. Machining department, Vancouver: total manufacturing costs$217,000 actual, $216,000 budgeted.
3. Hamilton factory: total manufacturing costs$424,000 actual, $421,000 budgeted.
4. Saint John factory: total manufacturing costs$494,000 actual, $496,500 budgeted.

The Vancouver factory managers office costs were $90,000 actual and $87,500 budgeted. The vice-president of productions office costs were $165,000 actual and $160,000 budgeted. Office costs are not allocated to departments and factories.

Instructions

1. Using the format shown in Illustration 11.21, prepare the reports in a responsibility system for:
2. the finishing department in Vancouver,
3. the factory manager in Vancouver, and
4. the vice-president of production.

Prepare a responsibility report for a cost centre.