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 9,690 12,020 17,260 23,690 16,020 Printing 19,330 17,120 Paging 2,670 2,170 Binding 4,570 4,900 Purchasing 24,130 26,730 Receiving 12,500 14,140 Inspection 20,180 15,920 VP of Marketing 193,560 174,470 Controller 147,670 128,190 Treasurer 96,410 72,480 VP of Personnel 47,980 71,230 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 Total Controllable Cost Controller