JDC Engineering Co. provided the following information for their business year ending June 30th, 2021. Plant Manager VP of Manufacturing Actual Controllable Expenses Budget Actual Budget Budget Actual Office expense 7,430 9,420 12,670 17,680 24,560 17,350 18.320 16,700 Printing Paging Binding Purchasing Receiving Inspection VP of Marketing Controller Treasurer VP of Personnel Office expense Printing Paging Binding Total Controllable Cost Office expense Purchasing Receiving Inspection 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 Plant Manager Total Controllable Cost VP of Manufacturing - Responsibility Report Budget Actual Office expense VP of Marketing Controller Treasurer 2,430 2,220 4,480 4,630 23,480 11,150 19,230 VP of Personnel 25,840 14,690 16,080 VP of Manufacturing Total Controllable Cost President - Responsibility Report Budget Actual 188,140 158,720 141,980 120,330 96,590 72,100 47.990 72,160 Variance President Variance V Variance