JDC Engineering $Co.$ provided the following information for their business year ending June $30$th$,2021.$

$\backslash$table$[[$Controllable Expenses,Plant Manager,VP of Manufacturing,President$],[$Budget$,$Actual,Budget,Actual,Budget,Actual$],[$Office expense,$7,200,9,740,12,480,16,100,23,500,16,720],[$Printing$,19,020,16,550,,,,],[$Paging$,2,710,2,150,,,,],[$Binding$,4,690,4,980,,,,],[$Purchasing$,,,24,000,26,830,,],[$Receiving$,,,12,430,14,070,,],[$Inspection$,,,18,520.,16,290,,],[$VP of Marketing,,,,,$188,760,167,860],[$Controller$,,,,,145,810,118,640],[$Treasurer$,,,3,,95,930,73,000],[$VP of Personnel,,,,,$47,640,71,290]]$

Prepare the responsibility accounting reports for the three levels of management$-$plant manager, vice president of manufacturing, and president.

$\backslash$table$[[$Plant Manager $-$ Responsibility Report$],[,$Budget,Actual,Var,lance,$],[$Office expense,$x,x,x,$UV$,$