JDC Engineering Co. provided the following information for their business year ending June 30th, 2021. Plant Manager VP of Manufacturing President Controllable Expenses Budget Actual Budget Actual Budget Actual Office expense 7,400 9,430 11,970 16,680 23,790 16,130 Printing 18,850 16,930 Paging 2,680 2,200 Binding 4,660 4,930 Purchasing 23,590 26,670 Receiving 12,940 14,430 Inspection 18,270 15,870 VP of Marketing 201,310 161,340 Controller 138,090 126,580 Treasurer 96,920 72,570 VP of Personnel 48,050 71,710 Prepare the responsibility accounting reports for the three levels of management-plant manager, vice president of manufacturing, and president Plant Manager - Responsibility Report Budget Actual Variance Office expense Printing > > Paging Binding Total Controllable Cost > > VP of Manufacturing - Responsibility Report Budget Actual Variance Office expense Purchasing > Receiving Inspection > Plant Manager > Total Controllable Cost > President - Responsibility Report Budget Actual Variance Office expense VP of Marketing Controller > Treasurer > VP of Personnel > VP of Manufacturing > Total Controllable Cost